Finding Text
Assistance Listing, Federal Agency, and Program Name - 93.498, COVID 19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution
Federal Award Identification Number and Year - N/A, 2023
Pass through Entity - N/A
Finding Type - Significant deficiency
Repeat Finding - No
Criteria - Per the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Post Payment Notice of Reporting Requirements dated February 16, 2024, recipients may use payments for eligible expenses so long as the expenses were to prevent, prepare for, and respond to coronavirus not reimbursed by other sources or that other sources are obligated to reimburse.
Condition - The Organization had a control to review the allowable expenses identified under this award; however, the control was ineffective and resulted in the inclusion of a duplicate invoice in the portal submission.
Questioned Costs - $1,400
Identification of How Questioned Costs Were Computed - The questioned costs total the amount of the invoice identified as a duplicate expense.
Context - Out of a sample of 40 expenses, we identified expenses from 1 invoice that were incorrectly included in the detail of expenditures twice.
Cause and Effect - The Organization designed controls related to identification of allowable costs, which included a review of the of the expense listing; however, the review process did not effectively identify an expense that was included twice. The failure to have an effective control in place caused the Organization to duplicate an expense within their portal submission.
Recommendation - We recommend that the review process include specific procedures to ensure that no expenses have been included more than once.
Views of Responsible Officials and Corrective Action Plan - An additional review process for duplicate invoice numbers will be included going forward after our contracted reviewer performs their review.