Finding Text
FINDING 2022-001 PROVIDER RELIEF FUND REPORTING
Criteria: Management is responsible for compliance with the requirements of laws, regulations, contracts,
and grants applicable to its federal programs. This requires management to complete the reporting portion
associated with the HHS Provider Relief Funds (“PRFs”) to report the Organization’s usage of funds for
COVID-related expenses and lost revenues in the applicable period on the Provider Relief Fund Reporting
Portal.
Condition: During the audit, we noted that management did not complete the reporting portion on the
Provider Relief Fund Reporting Portal for one of the facilities that received PRF money during 2021.
Cause of Condition: The Provider Relief Fund Reporting Portal for this facility did not list an amount to
report on, therefore management missed reporting the expenses or lost revenues for this facility.
Potential Effects of Condition: The facility received $25,992 of PRF money that was not reported therefore
the effect of this error would be that HHS could request this money back if it is not properly reported.
Recommendation: We recommend that management submit a request to the Provider Relief Fund Reporting
Portal requesting to re-open the Period 3 portal submission to allow management to report the expenses or
lost revenues to HHS, so that this facility will be in compliance with the terms and conditions of the PRF
program.
Management’s Response: Management agrees with the auditor’s recommendation and will implement a
plan do to so. Additionally, management notes there were enough lost revenues over the years to cover the
amount of money received for this facility.
Views of Responsible Officials: Management’s response is reported in the “Corrective Action Plan” at the
end of the report.