UNLV MEDICINENon-Profit

2022-002 ? Duplication of Expenditures in Provider Relief Fund (PRF) Reporting Portal (COVID) Federal Program: U.S. Dept of Health and Human Services HRSA COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Program ALN # 93.498 Reference No. HHS-72719525304 Reporting period #2 (payments received between July 1, 2020 and December 31, 2020) Criteria CARES Act and amending legislation, PRF Terms and Conditions, Post Payment Notice of Reporting Requirements Condition In its Period 2 reporting in the PRF reporting portal, the Organization reported the same salary and benefit costs of $240,339 which it had previously reported in its Period 1 portal submission. Expenditures as reported in the PRF portal along with the Organizations SEFA were, therefore, overstated. Context PRF expenditures reported for Period 2 of $870,720 were overstated by $240,339. UNLV Medicine, Inc. SCHEDULE OF FINDINGS AND QUESTIONED COSTS - CONTINUED Year ended June 30, 2022 44 Questioned Costs $240,339 Cause A lack of precision in reporting expenditures caused the error. Further, there was no review of portal and SEFA reporting by someone other than the preparer. Effect PRF funds expended as originally reported in the SEFA were overstated by $240,339. The SEFA has since been corrected. Expenditures reflected in the Period 2 PRF Reporting Portal were overstated by $240,339. Recommendation We recommend that the Organization re-evaluate controls on its PRF awards reporting to provide a more precise reporting process and effective quality review by someone other than the preparer. Views of responsible officials (unaudited) Management concurs.