HEALTHY SMILES FOR KIDS OF ORANGE COUNTYNon-Profit

Federal Agency: Department of Health and Human Services Federal Program Title: Covid-19 Provider Relief Funds Assistance Listing Number: 93.498 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: January 1, 2021 to June 30, 2022 Type of Finding: Reporting Criteria: Grant Compliance requires that the Company submit their Provider Relief Fund (PRF) expenditures on the PRF reporting portal using key line items such as Nursing Home Infection Control Expenses, Other Provider Relief Fund Expenses, and Lost Revenues based on actual expenditures or revenues that were consistent with the terms and conditions of the grant and maintain support for those reporting line items. Condition: The Company did not have a formal review of the Provider Relief Funds report prior to submission to the Department of Health and Human Services. Questioned Costs: N/A Context: During reporting testing we noted that the Company did not have a formal review of the Provider Relief Funds submissions prior to submission to the Department of Health and Human Services. The review took place after the report was submitted. Cause: The Company performed their review of the Amounts to be submitted to HRSA after the document was submitted. Effect: The County did not comply with the period of performance requirement for this program. The Company did not perform an internal control in a timely manner. Repeat Finding: Not a repeat finding. Recommendation: We recommend that management perform a review before submission. Views of responsible officials: There is no disagreement with the audit finding.