CASA DE LAS CAMPANAS

Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Provider Relief Funds Assistance Listing Number: 93.498 Award Period: April 10, 2020 through June 30, 2020 Type of Finding: Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with reporting the calculation of loss revenues attributable to Coronavirus under 3 options: Option1 ? 2019 Actuals, Option 2 ? 2020 budgeted and Option 3 ? Alternate Method of Calculation Lost Revenues Attributable to Coronavirus. Condition: During our testing, we noted the Casa De Las Campanas did not select the correct reporting option to file under. Questioned costs: None Context: During our testing, it was noted that Casa De Las Campanas filed the first period Provider Relief report to the HHS portal under the Option 2 -2 020 budgeted option. The 2020 budgets were required to be approved by March 27, 2020. Casa De Las Campanas is a July 31 fiscal-year end. The first two quarters of the 2020 budget were approved in June 2019. However, the last two quarters of the 2020 budget were not approved until June 2020. Based on this, Casa De Las Campanas should have filed under Option 3 ? Alternate Method of Calculation Lost Revenues Attributable to Coronavirus. Cause: Casa De Las Campanas was unaware of this filing requirement. Effect: The filed report may be reviewed and Casa De Las Campanas may need to have that reporting period re-opened and select the correct filing option. Recommendation: We recommend Casa De Las Campanas re-open and change the filing option and that management reaches out to the auditors ahead of any future filings to understand the compliance requirements. Views of responsible officials: There is no disagreement with the audit finding.