Finding 968379 (2023-001)

Grantor(s): Health Resources and Services Administration Program: COVID-19 Provider Relief Fund (PRF) Assistance Listing#: 93.498 Title: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Award Year: 7/2022 – 6/2023 Award #: N/A Pass-through Number: N/A Criteria As specified in the Provider Relief Fund Distributions and American Rescue Plan Rural Distribution Post-Payment Notice of Reporting Requirements, issued on June 11, 2o21 and updated on October 27, 2022 and April 7. 2023, Provider Relief Fund (PRF) recipients who received one or more payments exceeding $10,000 in the aggregate during a Payment Received Period are required to report in each applicable Reporting Period. Step four requires recipients to report on expenses paid for with payments received (including any interest earned). Expense categories will include general and administrative and/or other health care-related expenses by calendar year quarter. Condition The University reported total general and administrative and other health care-related expenses of $133,333 (for the period January 1, 2021 to June 30, 2021) in the PRF Reporting Portal Submission for Period 3 for the Jefferson University Physicians entity. The University duplicated the reporting of these expenses (for the period July 1, 2021 to December 31, 2021) in the PRF Reporting Portal Submission for Period 4 for the same entity. Cause This finding was due to insufficient review of the report before submission. Effect The duplicate reporting of expenses in the PRF Portal Submission for Period 3 and Period 4 resulted in an incorrect calculation of the “Total Payments Used for Lost Revenues in the Current Reporting Period” section in the “Lost Revenue Summary” section of the PRF Portal Submission for Period 4. The calculated amount of “Total Payments Used for Lost Revenues in the Current Reporting Period” for Period 4 was calculated as $3,084,081 whereas the amount would have been $3,217,414 if the expenses had not been duplicated in the Period 4 PRF Portal Submission Reporting for the Jefferson University Physicians entity. Questioned Costs None. Recommendation Management should enhance the control in place to review each line item and ensure agreement to underlying support on the PRF portal prior to submission. Management’s View and Corrective Action Plan Management’s response is included in “Management’s Views and Corrective Action Plan” included in this Report. Questioned Costs None. Recommendation Management should enhance the control in place to review each line item and ensure agreement to underlying support on the PRF portal prior to submission. Management’s View and Corrective Action Plan Management’s response is included in “Management’s Views and Corrective Action Plan” included in this Report.