THE PHILADELPHIA PROTESTANT HOMENon-Profit

Assistance Listing No.: 93.498 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Agency: U.S. Department of Health and Human Services Pass-through Agency: Not applicable Award Number / Year: Not applicable / 2021 Criteria: All recipients of Provider Relief Fund and ARP Rural Distribution payments must comply with the lost revenues guide and the reporting requirements specified in directions issued by the U.S. Department of Health and Human Services (HHS) (collectively, the Guidance). Condition/Context: The Organization did not correctly apply the Guidance in determining their calculation of lost revenues. The Organization selected reporting option 1 and erroneously excluded from their lost revenues for reporting to the Health Resources & Services Administration (HRSA), amounts attributable to independent living services and other net resident services provided to residents. Effect: The amounts reported to HRSA were not in accordance with established HHS reporting guidance. Questioned Costs: None reported Cause: The Organization?s controls failed to ensure all applicable revenues were incorporated into the lost revenues calculation for reporting purposes. Recommendation: We recommend that management implement review procedures to ensure that the most recent guidance is reviewed and understood, and that information utilized in preparation of reports is reviewed for completeness and accuracy, and any errors addressed, prior to submitting finalized reports. Views of Responsible Officials: The Organization agrees with the finding and will implement procedures to ensure an individual who is responsible for reporting will remain current on compliance requirements and review final reports and the related inputs prior to submission. Specifically, the Organization will verify independent living unit revenues are included in the lost revenues calculation.