Finding Text
Finding 2022-002 – COVID-19 Provider Relief Fund – Assistance Listing Number 93.498 – Lack of Documentation of Review (Material Weakness)
Criteria: The Hospital should have a review process in place that includes documentation of review in accordance with 45 CFR 75.342.
Condition: The Hospital could not produce evidence of approval of payroll expenditures related to reimbursement under the Provider Relief Fund. Total personnel expenses reported in the Period 2 filing were $657,454.
Cause: Payroll expenses selected for testing did not have evidence that the expenditure had been approved.
Effect: Payroll expenses tested did not have a documented approval.
Questioned Costs: None.
Repeat Finding: This is a repeat finding.
Recommendation: Policies and procedures should require the documentation of approval of expenses prior to payment.
View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and is in the process of implementing the recommendations.