THE CONGREGATIONAL HOME AND THE CONGREGATIONAL HOME FOUNDATIONNon-Profit

COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number 93.498 U.S. Department of Health and Human Services/Health Resources and Services Administration (HRSA) Criteria or Specific Requirement ? Reporting (45 CFR 75.42) and Activities Allowed/Unallowed and Allowable Costs/Cost Principles (Pub. L No 116-136, 134 Stat. 563 and Pub L. No 116-139, 134 Stat. 622 and 623) Condition ? The Organizations made clerical errors in quarterly information submitted for actual and budgeted revenues included in the reporting submission. Questioned Costs ? None. Context ? The Provider Relief Fund report submitted for Period 1 was obtained and compared to internal accounting records utilized to track actual and budgeted revenues for 2020 and 2021. Differences were identified between amounts reported to HHS and amounts included on internal accounting records. Effect ? The Organizations? lost revenues reported to HHS were not properly supported by internal records. Cause ? The Organizations made clerical errors during the data entry process of the portal submission. Identification as a repeat finding ? Not applicable. Recommendation ? Management should review the reporting submission for consistency to supporting budget and actual documentation prior to submission. In addition, management should consider correcting reporting submitted to HHS utilizing proper amounts. Views of Responsible Officials and Planned Corrective Actions ? Management concurs with the audit findings and will review in detail the future Provider Relief Fund (PRF) reporting submissions. Regardless of the clerical errors, the Organization has sufficient lost revenues during the period of availability to support Provider Relief Fund (PRF) payments.

COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number 93.498 U.S. Department of Health and Human Services/Health Resources and Services Administration (HRSA) Criteria or Specific Requirement ? Reporting (45 CFR 75.42) and Activities Allowed/Unallowed and Allowable Costs/Cost Principles (Pub. L No 116-136, 134 Stat. 563 and Pub L. No 116-139, 134 Stat. 622 and 623) Condition ? The Organizations elected to utilize Option ii to report lost revenues to the U.S. Department of Health and Human Services (HHS). Under Option ii lost revenues are determined to be the difference between budgeted and actual patient care revenues. Option ii also requires the budget be approved prior to March 27, 2020, for all quarters reported. Questioned Costs ? Unknown. Context ?The Provider Relief Fund report submitted for Period 1 was obtained and it was determined that Option ii was utilized to report lost revenues. It was determined that the budget was not approved for the full period of performance prior to March 27, 2020. The Organizations only approved a budget through December 31, 2020 before March 27, 2020. Effect ? The Organizations? reporting of lost revenues to HHS for Period 1 was not prepared in accordance with the requirements determined by HHS. Cause ? Management of the Organizations interpreted the requirements of Option ii differently than stated guidance. Identification as a repeat finding ? Not applicable. Recommendation ? Management should review the reporting requirements of each of the three options allowed to report lost revenues. In addition, management should consider utilizing either Option i or Option iii and should utilize the selected method to report lost revenues for any future periods. Views of Responsible Officials and Planned Corrective Actions ? Management concurs with the audit findings and will review in detail the Provider Relief Fund (PRF) reporting requirements for each of the three options to report lost revenues prior to submission. Management will warrant the use of either Option i or Option iii to calculate lost revenues in future reporting periods. Changes made to the lost revenue calculation in future reporting periods will result in the recalculated lost revenues for the entire period of availability. Regardless of the Option chosen to report lost revenues, the Organizations have sufficient lost revenues during the period of availability to support PRF payments.