METRO HEALTH FOUNDATION OF NEW HAMPSHIRE, INC.Non-Profit

2021 ? 001 Federal Agency: U.S. Department of Health and Human Services Federal Program Name: COVID-19 Provider Relief Fund Assistance Listing Number: 93.498 Award Period: January 1, 2020 ? December 31, 2021 Type of Finding: ? Material Weakness in Internal Control over Compliance ? Other Matters Criteria or specific requirement: When utilizing the Budgeted Revenue Lost Revenue Reporting Methodology, all budgeted revenue being reported on must be part of an Organization's budget that was established and approved prior to March 27, 2020. Condition: In the Organization's lost revenue calculation, the 2021 budget utilized was established and approved subsequent to March 27, 2020. Questioned costs: None Context: In testing where the auditor tested the entire population, one finding was noted. Finding noted is isolated to the calculation of lost revenue associated with the 2021 period, and did not impact the calculation of the 2020 period. Cause: Finding was caused by confusion on the ability to use a 2021 budget which, based on the Organization?s fiscal year-end, could not have established a 2021 budget prior to March 27, 2020. Effect: No adverse effect noted. Lost revenue calculated based on the 2021 budget was not applied against Golden grant funding. Repeat Finding: No Recommendation: The auditor recommends that the Organization review the lost revenue calculation methodologies available, and submit future lost revenue calculations utilizing one of the options that are viable for the Organization. Views of responsible officials: Management disagrees with the auditor?s conclusion, and does not believe that a finding exists.