HARRISBURG MEDIAL CENTER,INC.Non-Profit

2021?001 Federal agency: U.S. Department of Health and Human Services Other Programs Federal program title: Provider Relief Funding CFDA Number: 93.498 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: Period 1 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Compliance Requirement: Reporting Criteria or specific requirement: Surrounding reporting activities, the Hospital?s internal controls should be designed to assure all reporting completed under program guidelines. Condition: During our testing, we identified the Hospital did not have internal controls in place to ensure reporting was completed in accordance with HHS guidelines. Questioned costs: None Context: During our testing, it was identified that the Hospital selected Option 1 for reporting of lost revenues, however management had elected to exclude 340b patient related revenue from the calculation. Under Option 1 all related patient revenue should be included in the calculation, including 340b. Management should have reported under Option 3 based on their methodology. Cause: The Hospital was amidst a pandemic and due to the reporting requirements constantly changing, the Hospital reported under their initial understanding of the lost revenue guidance. Effect: The auditor noted no instances of noncompliance with the provisions of lost revenues claimed, as the approved quarters lost revenues exceeded the amount claimed; however, the internal controls around compliance over reporting were not effective. Repeat Finding: N/A Recommendation: We recommend the Hospital design controls to ensure that lost revenue reporting is completing in accordance with latest HHS guidelines. Views of responsible officials: There is no disagreement with the audit finding.