THE HOSPITAL AUTHORITY OF WAYNE COUNTY, GEORGIALocal Government

Criteria: Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act and are to be used to prevent, prepare for, and respond to coronavirus. The funds shall reimburse the recipient only for expenses or lost revenues that are attributable to coronavirus. The funds may not be used to reimburse expenses or lost revenues that have been reimbursed from other sources or that other sources are obligated to reimburse. Condition: The Authority reported expenses within the HHS Health Resources and Services Administration (HRSA) Reporting Portal Period 1 submission that did not have adequate documentation to substantiate that the funds were allowable costs incurred to prevent, prepare for, and respond to coronavirus. In addition, the Authority's portal submission included keying errors, duplicate expenditures, and included expenses that were reimbursed from other sources. Cause: Although the Authority has a process in place to identify and report allowable expenses, an appropriate review process was not in place to ensure expenses submitted are in accordance with the HHS guidelines with supporting documentation retained. Effect: The Authority reported expenses within the HHS HRSA Reporting Portal Period 1 submission which were not in accordance with the terms and conditions of the award. Questioned Costs: The following expenditures were improperly included in the Period 1 reporting submission. $18,274 duplicate expenditures $10,000 keying errors $6,559 inadequate supporting documentation $5,842 reimbursed from other sources Recommendation: We recommend the Authority design and implement controls, including levels of review, to ensure qualifying expenses submitted are in accordance with the HHS guidelines with supporting documentation retained. Views of Responsible Officials of the Auditee: See corrective action plan.