Four of Thirty Selected Dental Providers Did Not Comply With Terms and Conditions and Federal Requirements for Expending Provider Relief Fund Payments (A-02-23-01013) 

Congress allocated $178 billion to HHS for the Provider Relief Fund (PRF), administered by the Health Resources and Services Administration (HRSA).  This audit assessed whether 30 selected dental providers used PRF payments in accordance with federal and program requirements.  Four providers inaccurately calculated and reported $3.4 million in lost revenues, despite receiving $14.8 million in total payments; these deficiencies occurred because, although providers attested to PRF terms and conditions and received updated guidance, some misinterpreted the guidance on calculating patient care lost revenues and used incorrect revenue amounts.  OIG recommends HRSA require the providers to return any PRF payments tied to inaccurately calculated lost revenues or properly account for them.

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