ALDERSBRIDGE COMMUNITIESNon-Profit

2021 ? 001 Federal agency: U.S. Department of Health and Human Services Federal program title: Provider Relief Fund Assistance Listing Number: 93.498 Award Period: April 10, 2020 through December 31, 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Organization should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Organization did not have adequate internal controls designed to ensure that revenues reported on the PRF submission for the lost revenue calculation were accurate. Questioned costs: None Context: During our testing, it was noted that revenues reported on the period 2 PRF submission for each of the four quarters in 2019, 2020 and 2021 for Arbor Hill?s lost revenue calculation did not agree to the Organization?s general ledger. Revenues reported for 2019 and 2021 were higher than the Organization?s internal records, while revenues reported for 200 were lower than the Organization?s internal records which resulted in an understatement of calculated lost revenues for both 2020 and 2021. Cause: There was a lack of proper oversight relating to the preparation of the report. Effect: The auditor noted no instances of noncompliance with the provisions of reporting; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend that management design controls to ensure an adequate review process is in place to review all revenues reported for accuracy and agreement to the general ledger. Views of responsible officials: There is no disagreement with the audit finding.

2020 ? 001 Federal agency: U.S. Department of Treasury Federal program title: Coronavirus Relief Fund Assistance Listing Number: 21.019 Pass-Through Agency: The Rhode Island Foundation Pass-Through Number: 8198_20205006 Award Period: March 1, 2020 ? December 30, 2020 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Award amounts were required to be spent on costs incurred between March 1, 2020 and December 30, 2020. The Organization should have internal controls designed to ensure compliance with this provision. Condition: During our testing, we noted that the Organization did not have adequate internal controls designed to ensure that costs incurred prior to the start of the period of performance of the grant were not charged to the grant. Questioned costs: None Context: During our testing, we noted one out of ten instances where the Organization charged expenses incurred prior to the start of the grant period to the grant. It was noted that the invoice was paid during the grant period; however, the cost was incurred prior to the start of the grant. Cause: There was a lack of proper oversight relating to cutoff of expenses. Effect: The auditor noted no material instances of noncompliance with the provisions of period of performance; however, the lack of internal controls over this compliance requirement provides an opportunity for noncompliance. Recommendation: We recommend that the Organization design controls to ensure an adequate oversight process is in place when determining which costs to charge to a grant. Views of responsible officials: There is no disagreement with the audit finding.

2020 ? 002 Federal agency: U.S. Department of Treasury Federal program title: Coronavirus Relief Fund (Rhode Island Workforce Stabilization Loan Program) Assistance Listing Number: 21.019 Pass-Through Agency: Rhode Island Executive Office of Health and Human Services Award Period: May 4, 2020 ? June 30, 2020 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Award amounts were required to be spent on eligible payroll costs related to employees who worked at least 15 hours per week and earned less than twenty dollars per hour. Condition: During our testing, we noted that the Organization did not have adequate internal controls designed to ensure that only wages paid to individuals meeting the grants? eligibility criteria were charged to the grants. Questioned costs: None Context: During our testing, we noted one out of twenty-one instances where the Organization improperly calculated the amount of workforce stabilization loan bonuses to be paid to employees. Cause: There was a lack of proper oversight of the calculation and disbursement of workforce stabilization loan proceeds to eligible employees. Effect: The auditor noted no material instances of noncompliance with the provisions of allowable activities; however, the lack of internal controls over this compliance requirement provides an opportunity for noncompliance Recommendation: We recommend that the Organization design controls to ensure an adequate oversight process is in place when determining which costs to charge to a grant. Views of responsible officials: There is no disagreement with the audit finding.