Finding Text
Federal Agency: U.S. Department of Health and Human Services
Federal Program Title: COVID-19 Provider Relief Funds
Assistance Listing Number: 93.498
Award Period: July 1, 2022 through June 30, 2023
Type of Finding:
-Significant Deficiency in Internal Control over Compliance
-Other Matters
Criteria or specific requirement: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and are to be used to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse the recipients only for health care related expenses or lost revenues that are attributable to coronavirus.
Condition: During our testing, we noted the organization included errors in two disbursements related to COVID expenditures. Both of the disbursements included incorrect dollar values.
Questioned costs: $10,586
Context: During our testing, it was noted that two of the 20 general disbursements sampled had the incorrect amount included in the disbursement listing.
Cause: The Organization’s review of the submission did not identify the error in a timely manner.
Effect: Information related to expenses included in the submission could be incorrect.
Recommendation: We recommend the Organization perform a detailed review of the supporting documentation to ensure accurate expenses are inputted in the internal tracking spreadsheets that is ultimately used by the Management to input into the HRSA reporting portal.
Views of responsible officials: There is no disagreement with the audit finding. However, management believes the questioned costs would be covered by the excess amount of expenses incurred.