CoxHealthNon-Profit

Provider Relief Funds CFDA No. 93.498 U.S. Department of Health and Human Services (DHHS) Criteria or Specific Requirement – Activities Allowed/Unallowed and Allowable Costs/Cost Principles (Pub. L No 116-136, 134 Stat. 563 and Pub L. No 116-139, 134 Stat. 622 and 623) and Reporting (45 CFR 75.342) Condition – The Health System is required to prepare and submit period 4 provider relief fund reporting. These reports are to be prepared using accurate financial information and submitted by the deadline established. Questioned Costs – $326,960 Context – The Health System was required to submit 5 period 4 provider relief fund reports. We selected all reports to be tested. The Health System selected option iii to report lost revenues based on DHHS' alternative method. Amounts reported for 9 our of 70 attributes tested in the 5 period 4 provider relief fund reports were not calculated accurately. Effect – The Health System's reporting of lost revenues to DHHS for Period 4 was not prepared in accordance with the requirements determined by DHHS. When these errors are considered, the Health System's total provider relief fund payments applied to lost revenues did not change from what was originally reported in period 4 for four out of five reports filed. Cause – The Health System included certain general ledger accounts in their calculation of lost revenues that did not meet DHHS' definition of patient service revenue. Identification as a repeat finding – Not a repeat finding. Recommendation – Policies and procedures over federal grant reporting should be modified to ensure reports are prepared using complete and accurate information.

Provider Relief Funds CFDA No. 93.498 U.S. Department of Health and Human Services Criteria or Specific Requirement ? Reporting (45 CFR 75.342) Condition ? The Health System is required to prepare and submit period 1 provider relief fund reporting. This report is to be prepared using accurate financial information and submitted by the deadline established. Questioned Costs ? None Context ? The period 1 provider relief fund report was tested. The Health System selected the alternative methodology, or option iii, to report lost revenues. Amounts reported for each quarter were not accurately calculated. Effect ? Errors were made in reporting quarterly Total Revenue/Net Charges from Patient Care. Lost revenues were not accurately reported in the initial reporting portal submission. Cause ? The Health System's internal controls over compliance did not identify certain necessary corrections to accurately calculate lost revenues within the selected alternative methodology. Recommendation ? Management should review calculations and underlying information prior to reporting and submission Views of Responsible Officials and Planned Corrective Actions ? Management agrees with the above findings and has instituted added layers of preventive controls.

Student Financial Assistance Cluster CFDA Number 84.007 Federal Supplemental Educational Opportunity Grants, CFDA Number 84.033 Federal Work-Study Program, CFDA Number 84.268 Federal Direct Student Loans, CFDA Number 84.063 Federal Pell Grant Program, CFDA Number 93.264 Nursing Faculty Loan Program, U.S. Department of Education Program Year 2018-2019 Criteria or Specific Requirement ? Special Tests: Return of Title IV Funds 34 CFR Sections 668.22(a)(1) through (a)(5) Condition ? One return of Title IV funds was not calculated correctly. Questioned costs ? One return calculation was not calculated correctly. As a result, a return of $2,737 of CFDA Number 84.268 Federal Direct Student Loans was not completed by Cox College. Context ? Out of a population of 19 students that received federal student financial aid, but withdrew or dropped out during the year, a sample of four students was selected for testing. Our sample was not and was not intended to be statistically valid. From the sample of four return of title IV calculations tested, one calculation was incorrect due to an incorrect last date of attendance being used in the return calculation. Effect ? A return of CFDA Number 84.268 Federal Direct Student Loans of $2,737 was not completed by Cox College. Cause ? Cox College did not use the correct last date of attendance for the student who withdrew from the College. Identification as a repeat finding ? Not applicable. Recommendation ? The calculation for return of title IV funds should be reviewed by an individual after the calculation is prepared, and all elements of the calculation should be verified for accuracy, including verifying the last date of attendance used in the calculation. Views of Responsible Officials and Planned Corrective Action ?

GSA_MIGRATION