COMMUNITY HOSPITAL, INC.Non-Profit

Criteria: The Hospital should have appropriate internal controls in place to ensure that the reporting requirements are met, and amounts utilized in the reports are reported accurately and in accordance with 45 CFR 75.342. Condition: The Period 1 Provider Relief Fund (PRF) report submitted during the year ended September 30, 2021, was tested. The Hospital incorrectly reported a portion of eligible expenses in the wrong quarter. Cause: Certain expenses reported were not recorded in the proper quarterly period. Effect: Errors were made in the reporting of quarterly COVID expenses on the Period 1 PRF. However, there was no impact to total funding received or retained by the Hospital due to the error. The total amount of COVID expenses reported for the Period 1 PRF was accurate, and the amount reported per the schedule of expenditures of federal awards was also accurate. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: Policies and procedures over federal grant reporting should be modified to ensure amounts are reported accurately. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and is in the process of implementing the recommendations.