Audit 50194

FY End

2022-06-30

Total Expended

$994,730

Findings

2

Programs

1

Organization: Healthy Smiles for Kids of Orange County (CA)

Year: 2022 Accepted: 2023-03-30

Auditor: Cla

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
45218	2022-001	-	-	L
621660	2022-001	-	-	L

ALN	Program	Spent	Major	Findings
93.498	Provider Relief Fund	$994,730	Yes	1

Contacts

Name	Title	Type
VB83WJ3CRKV7	Joseph Bennington	Auditee
9495545494	Adam Roth	Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditure reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Organization has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the Organization, under programs of the federal government for the year ended June 30, 2022. The information in this schedule is presented in accordance with the applicable requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the net position, changes in net positions, or cash flows of the Organization.The financial statements reflect revenue recognized from the Provider Relief Fund of $1,012,259 for the year ended June 30, 2022 which reflect $989,669 received in Period 3 and $22,590 received in period 4. The SEFA includes Provider Relief Funds of $989,669 that were received in Period 3 and $5,061 in interest in accordance with the requirements of the compliance supplement for assistance listing number 93.498.

Finding Details

Finding 2022-001

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.

Finding 2022-001

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.