UNITED CEREBRAL PALSY ASSOCIATION OF NASSAU COUNTY, INC.Non-Profit

Information on Federal Program: Assistance Listing Number: 93.498 Department of Health and Human Services ? COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Criteria: The Code of Federal Regulations Section 200.328, financial reporting, states that the Federal awarding agency must solicit only the Office of Management and Budget (OMB) approved government-wide data elements for collection of financial information. This financial information must be collected with the frequency required by the terms and conditions of the Federal award. The Federal awarding agency must use OMB-approved common information collections, as applicable, when providing financial and performance reporting information. Condition: During our examination of the Organization?s special reporting requirements to the Provider Relief Fund (PRF) Reporting Portal (Portal), it was identified that for the Period 2 Portal reporting, the Organization incorrectly applied $1,307,062 of their PRF funds to incremental COVID-19 expenses in error, instead of applying to lost revenues. The Organization subsequently updated their lost revenues calculation and concluded that the Organization had sufficient lost revenues to cover the full $1,307,062. We examined the updated lost revenues analysis and concluded that the Organization did have sufficient lost revenues that should have been reported to the Portal for their Period 2 submission. Questioned Costs: None noted. Context We identified $1,307,062 of claimed incremental COVID-19 expenses in the Period 2 Portal submission that should not have been applied against PRF Funds, since lost revenues were sufficient in magnitude to support the PRF funding received. This is a condition identified per review of the Organization's compliance with specified requirements. Cause: The Organization finalized and uploaded their Period 2 Portal submission inaccurately and prior to considering their ability to apply COVID-19 expenses against other disaster grants. Subsequent to the Period 2 Portal submission, the Organization updated their lost revenues calculation and determined that according to the guidelines full recognition of the PRF Funds was satisfied by lost revenues alone. Effect: The Organization?s Period 2 Portal submission was inaccurately posted due to the claim of incremental COVID-19 expenses. There is no overall effect of the inclusion of these expenses on the PRF submission as the replacement of incremental COVID-19 expenses with lost revenues would have equally substituted and met the requirement. Recommendation: We recommend that the Organization ensures that future PRF Portal submissions should be thoroughly reviewed against all other available funding to prevent future misclassifications of expenses between the different available third-party funding sources. Views of Responsible Officials We agree with BDO's recommendation. Future PRF submissions will be supported with only lost revenues and COVID-19 expenses will not be reported as part of that submission.

Information on Federal Program: Assistance Listing Number: 93.498 U.S. Department of Health and Human Services ? COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Criteria: In accordance with 2 CFR Section 200.512(a), the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Condition: The reporting package and data collection form for the year ended December 31, 2021, was not filed by the deadline of September 30, 2022, to the Federal Audit Clearinghouse. Questioned Costs: None noted. Context: The reporting package and data collection form for the year ended December 31, 2021, was filed late to the Federal Audit Clearinghouse. Cause: Although the Schedule and notes thereto were prepared accurately and timely, the current phase of the federal award and evolvement of compliance guidance caused the Organization to untimely submit the reporting package and data collection form to the Federal Audit Clearinghouse. View of Responsible Official and Planned Corrective Action: The Organization agrees with the finding identified. The Organization's response to the finding is described in the accompanying management's corrective action plan. Effect: The reporting package and data collection form for the year ended December 31, 2021, was not accessible to the Federal Audit Clearinghouse in a timely manner. Recommendation: We recommend that the Organization adopt policies and procedures, including tracking and monitoring of reporting requirements, to ensure that the audit, reporting package, and data collection form are electronically filed with the Federal Audit Clearinghouse within the applicable deadline. Views of Responsible Officials: The Organization agrees with the finding identified. The Organization?s response to the finding is described in the accompanying management?s corrective action plan.