Finding 980991 (2023-004)

COVID-19 Provider Relief Fund and American Rescue (ARP) Rural Distribution CFDA No. 93.498 U.S. Department of Health and Human Services Criteria or Specific Requirement - Reporting (45 CFR 75.342) Condition - The Organization is required to prepare and submit the period 4 provider relief fund reporting. The report is to be prepared using accurate financial information and submitted by the deadline established. Questioned Costs - None Context - Errors were made in the Organization's option iii Lost Revenues reported in the period four report. Specifically, the fourth quarter in calendar year 2022 was not included in the lost revenue analysis. However even with this amount included, the Organization had lost revenues greater than provider relief funds received. Effect - Errors were identified in the Organization's option iii quarterly Lost Revenues totals reported to HHS; however, when these errors are considered the Organization had lost revenues greater than provider relief funds received. Cause - The Organization's internal controls did not properly identify certain reporting requirements for the Provider Relief Fund and American Rescue (ARP) Rural Distributions. Identification as a repeat finding - Not a repeat finding. Recommendation - Policies and procedures over federal grant reporting should be modified to ensure reports are prepared using completed and accurate information. Views of Responsible Officials and Planned Correction Actions - Management acknowledges errors were made regarding the submission of lost revenue amounts within the provider reporting submission and that these errors were administrative in nature. Management's corrective action plan includes implementing an additional level of review and scrutiny prior to finalize submission. Management attest that sufficient lost revenues greater than provider relief funds received still existed.