Finding Text
Provider Relief Funds
CFDA No. 93.498
U.S. Department of Health and Human Services
Criteria or Specific Requirement – Reporting (45 CFR 75.342)
Condition – The Medical Center is required to prepare and submit period 2 and period 3 provider relief fund reporting. These reports are to be prepared using accurate financial information and submitted by the deadline established.
Questioned Costs – None
Context – The period 2 and period 3 provider relief fund reports were tested. The Medical Center selected option 1 to report lost revenues based on quarterly actual amounts. Amounts reported for each quarter were not calculated accurately.
Effect – Errors were made in reporting quarterly Total Revenue/Net Charges from Patient Care.
Cause – The Medical Center did not identify certain patient service revenue adjustment accounts in their calculation of lost revenues.
Identification as a repeat finding – Is a repeat finding. See 2021-001.
Recommendation – Policies and procedures over federal grant reporting should be modified to ensure reports are prepared using complete and accurate information.