Finding Text
Identification: 93.498 United States Department of Health and Human Services, Provider Relief Fund;
Noncompliance Finding/Significant Deficiency; Reporting Compliance Requirement
Criteria: Lost Revenues (Public Law 116-136).
Condition: The Hospital selected option ii for reporting budgeted versus actual revenue for the
computation of lost revenues for 2020 and the first two quarters on 2021. The Hospital's budget through
June 2020 was approved by March 27, 2020 but the budget for July 2020 to June 2021 was approved
subsequent to March 27, 2020. Accordingly, the Hospital should have selected option iii, a reasonable
alternative methodology, when reporting lost revenue.
Cause: The budget for July 2020 to June 2021 was approved subsequent to March 27, 2020.
Effect: The Hospital reported lost revenues on the PRF portal under option ii instead of option iii.
Questioned Costs: None.
Context/Perspective: The option selected to report lost revenues was not accurate, however, the
calculation of lost revenues was accurate and deemed to be a reasonable methodology.
Repeat Finding: N/A
Recommendations: We recommend that management review controls over federal grant reporting to
ensure the proper reporting of lost revenues.
Views of Responsible Officials: Management agrees with this finding and will review procedures to
ensure that lost revenues are reported under method iii on future PRF report submissions.