Finding Text
Federal Agency: U.S. Department of Health and Human Services
Federal Program Title: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution
Federal Assistance Listing Number: 93.498
Compliance Requirement: Reporting
Type of Finding: Significant Deficiency in Internal Control over Compliance
Criteria:
In accordance with the reporting requirements of the U.S. Department of Health and Human Services, the Center is required to accurately report to HRSA the methodology applied to the provider relief funds received.
Condition/Context:
In connection with the Reporting test for the Provider Relief Funds, we noted that the Center inaccurately reported the methodology used to HRSA as expenditures attributable to coronavirus as opposed to lost revenues.
Cause:
Personnel in charge of the submission inadvertently reported the incorrect methodology.
Effect:
HRSA could deem the report to be invalid and require the Center to pay back the funds.
Questioned Costs:
None
Identification as a Repeat Finding
Yes- see 2022-004
Auditor's Recommendation:
The Center should ensure that the reporting over the provider relief funds is accurate prior to submission.
Views of Responsible Officials:
Procedures will be put in place to review accuracy of reporting prior to submission.