Finding Text
Federal Agency: U.S. Department of Health and Human Services
Federal Program Name: COVID-19 Provider Relief Fund (PRF)
Assistance Listing Number: 93.498
Award Period:
Type of Finding: Material Weakness in Internal Control over Compliance
Criteria or specific requirement: Auditors are expected to test this special reporting for fiscal years ending on or after June 30, 2021.
Condition: The 2019 actual revenue was underreported on the required PRF Report, therefore total lost revenue was overreported in the PRF Report.
Context: The auditor agreed the quarterly data utilized in the PRF Report to audited financial statement totals, noting quarter 3 of 2019 was incorrectly reported.
Cause: Incorrect data for 03 of 2019 was utilized in preparation of the report.
Effect: Use of incorrect data resulted in overreporting of lost revenues. However, Saint Joseph's Living Center, Inc. had an excess of unused lost revenues to properly apply PRF funding to. Therefore, the effect is solely related to the reporting required.
Recommendation: We recommend Saint Joseph's Living Center, Inc. enhance its review of PRF reporting information in any applicable future grant reporting submissions in order to avoid errors going forward.
Views of responsible officials: There is no disagreement with the audit finding.