Coryell County Memorial Hospital AuthorityLocal Government

COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number 93.498 U.S. Department of Health and Human Services Condition - The System is required to prepare and submit the Period 4 Provider Relief Fund report to the U.S. Department of Health and Human Services. This report is to be prepared using accurate financial information and submitted by the deadline Context - The Period 4 Provider Relief Fund report was tested. An error in the input of expenses caused incorrect reporting of supplies expense in one quarter that resulted in supplies being overstated by $1,090,751. After correcting the error, there is sufficient expenses to cover amounts received and as such, there are no questioned costs. Questioned Costs - None Cause - Internal controls over compliance were not in place to ensure the System properly input expenses in their report. Effect - Expenses were not accurately reported. Recommendation - Policies and procedures over federal grant reporting should be modified to ensure reports are prepared using complete and accurate information. Views of Responsible Officials and Planned Corrective Actions - The System implemented enhanced financial reporting procedures effective November 1, 2024. These procedures include the use of more detailed reports with sub-categories of expenses rather than reliance solely on the Authority’s summarized income statement when aggregating data.