CRANE COUNTY HOSPITAL DISTRICT D/B/A CRANE COUNTY MEMORIAL HOSPITALLocal Government

Assistance Listing Number 93.498 Provider Relief Fund U.S. Department of Health and Human Resources Program Year 2021 Criteria: Reporting (45 CFR 75.342) and Activities Allowed/Unallowed and Cost Principles (45 CFR 75.403) Condition: The District is required to prepare and submit period one provider relief fund reporting. This report is to be prepared using accurate financial information and submitted by the deadline established. Questioned costs: Eligible expenses subject to reimbursement from another source of $538,880 were not reduced by Medicare cost report reimbursement of approximately $160,000. Context: The District is certified by Medicare as a critical access hospital (CAH). The District?s calculation of allowable expenses did not consider the impact of cost reimbursement to reported health care expenses to document that Provider Relief Fund payments were not reimbursed by any other source. Cause: Provider Relief Funds are a new program with complex and evolving regulations and compliance requirements. Effect: The District did not identify and reduce gross expenses for amounts reimbursed by other sources. Identification as a repeat finding, if applicable: N/A Recommendation: Management should ensure proper internal controls are put into place to ensure that allowable expenses reported are not reimbursed by any other source. Updated reporting guidance should be reviewed prior to all submissions and if changes occur after final submission; efforts should be made to notify HHS of the reporting error and correct, if possible.