RAIN Home Attendant Services, Inc.Non-Profit

Criteria or Specific Requirment General ledger activity for significant accounts should be routinely analyzed and reconciled. Condition/Context The general ledger activity for significant statement of financial position accounts were not routinely analyzed and reconciled during 2022. Accounts receivable were not readily available upon request during our audit and required adjustments to be made once received. Cause During 2022, the finance department had limited accounting staff which made the analysis of significant general ledger accounts on a monthly basis difficult to perform. Effect Account receivables balances in the general ledger were not accurately stated and required adjustment. Recommendation We recommend that all significant general ledger accounts be analyzed and reconciled each month by finance department staff and that at year end an analysis of the trial balance be done to verify the accuracy of final numbers. Reporting Views of Responsible Officials See Corrective Action Plan.

Criteria in accordance with Government Auditing Standards, as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative requirements, Cost Principles, and Audit Requirements for Federal Awards section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. Questioned Costs None. Context The Organization did not adhere to their reporting process therefore the financial statement supporting documentation was not provided to the auditors in a timely manner and as a result the reporting package and data collection form for the current year end to the Federal Audit Clearinghouse was not filed within nine months of the end of its fiscal year. Cause Due to a delay in the reconciliation of accounts receivable and delayed responses to audit requests, the filing for the year ended June 30, 2022, was submitted late. Effect The Organization is not in compliance with the specific requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation We recommend that the Organization adhere to its existing protocols related to financial and regulatory reporting to ensure timely compliance. We also suggest that management work closely with the auditors, as they have in prior years, to adhere to an audit timeline to provide information and ensure future audits are completed prior to the end of March so that future electronic submissions can be completed by the deadlines set forth in the regulatory agreement. Reporting Views of Responsible Officials See Corrective Action Plan

Criteria In accordance with Health Resources and Services Administration Provider Relief Fund and American Rescue Plan, as required by The Post-Payment Notice of Reporting Requirements states that PRF payments can be used by any provider of health care, services, and support in a medical setting, at home, or in the community towards health care-related expenses attributable to coronavirus that another source has not reimbursed and is not obligated to reimburse, which may include General and Administrative or health care-related operating expenses. Questioned Costs Subsequent to the end of the contract period and reporting deadlines, Unemployment Insurance costs claimed as a contract expense were refunded by New York State. These refunds in the amount of $324,825.67 resulted in the claimed expense becoming unallowable. Context The Organization had complied with the reporting requirements of the contract as the expense was allowable at the time of reporting. Due to subsequent events in which a refund was provided, the cost became unallowable. Cause Due to a New York State Unemployment Insurance Benefits and Department of Labor review of unemployment insurance charges, the Organization was refunded $324,825.67 because of a reduction in those charges. That reduction resulted in contract overpayments related to subsequently to unallowable expenses. Effect Previously allowed expenses became unallowable and the Organization may be required to return those funds in the amount of $324,825.67 to Health Resources and Services Administration (“HRSA”). Unless HRSA agrees to replace the unallowable expenses with unreimbursed lost revenues in the reporting period. Recommendation We recommend that the Organization communicate with “HRSA” regarding the subsequent refund of Unemployment expense and its intent to replace these now unallowable expenses with unreimbursed lost revenues. This may be reported in the Organizations corrective action plan where “the provider would indicate that the unallowable expensed was “replaced” by unreimbursed lost revenues. Reportinv Views of Responsible Officials See Corrective Action Plan.