Finding 8312 (2023-002)

Criteria: Management is responsible for the requirements of laws, regulations, contracts, and grants applicable to its federal programs. This requires management to ensure amounts reported in the HHS PRF Portal agree to underlying accounting records. Condition: During our testing, we noted for two of the Period 4 PRF reported in the PRF Portal, the COVID expenses did not agree to supporting accounting records or were duplicative of previous reporting periods. Cause of Condition: Supporting detail that agreed to the expenses reported in the PRF Portal could not be provided and certain expenses were also reported in previous periods. For these two Period 4 Portal submissions, there are lost revenues to support the usage of the PRF. Potential Effects of Condition: The entity did not complete the PRF Portal submission in accordance with guidance provided by HRSA. As a result, the data included in the PRF Portal submission is not correct. Recommendation: We recommend that management implement controls to ensure all information included in the PRF Portal is supported by and agrees to underlying accounting records and in accordance with the terms and conditions of the PRF. Views of Responsible Officials: Management's response is reported in the "Corrective Action Plan" at the end of the report.