Finding Text
U.S. Department of Health and Human Services (HHS) ? Federal Assistance Listing No. 93.498, COVID-19 Provider Relief Fund Criteria or specific requirement ? Reporting (45 CFR 75.342) and Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Public Law 116-136, 134 Stat. 563 and Pub. L. No. 116-139, 134 Stat. 622 and 623) Condition ? The Corporation is required to prepare and submit Provider Relief Fund reports to HHS. These reports are to be prepared using accurate financial information and submitted by the deadline established. Cause ? Actual patient care-related revenue was adjusted for a Medicaid settlement received during the period; however, the internal financial statements did not include the settlement within patient care-related revenue. Effect or potential effect ? Errors were made in reporting lost revenue for 2020 and 2021. Lost revenue was not accurately reported. Questioned costs ? $2,283,962, which represents lost revenue reported in excess of the properly calculated amount. Context ? An error in the calculation of the lost revenue for the quarters reported was identified. Identification as a repeat finding ? N/A Recommendation ? Policies and procedures over federal grant reporting should be modified to ensure reports are prepared using complete and accurate information. Views of responsible officials ? The Corporation?s management and board agree and will continue to review the requirements related to the program for lost revenues and related reporting. The Corporation had excess incremental healthcare expenses to support the $2,283,962 of questioned costs noted above; therefore, the Corporation has no funding required to be returned.