Audit 6506

Title: Basis of Presentation Accounting Policies: Federal program expenditures, excluding PRF, included in the accompanying schedule are presented on the accrual basis of accounting. PRF payments are presented on the cash basis of accounting. De Minimis Rate Used: N Rate Explanation: The Organization did not elect to use the 10% de minimis indirect cost rate. The accompanying schedule of expenditures of federal awards (the “schedule”) includes the federal grant activity of Community Resources Staten Island, Inc. (the “Organization”) under programs of the federal government for the year ended June 30, 2023. The schedule also includes the U.S. Department of Health and Human Services (“HHS”) Provider Relief Fund (“PRF”) program for the fiscal year ended June 30, 2023 and presents the activity of the HHS PRF financial assistance of the Organization for the period between January 1, 2020 and December 31, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the “Uniform Guidance”).

Title: Provider Relief Fund Program Description Accounting Policies: Federal program expenditures, excluding PRF, included in the accompanying schedule are presented on the accrual basis of accounting. PRF payments are presented on the cash basis of accounting. De Minimis Rate Used: N Rate Explanation: The Organization did not elect to use the 10% de minimis indirect cost rate. The PRF is a federal program established by the Coronavirus Aid, Relief, and Economic Security Act (also known as the “CARES Act”) that provides relief funds to eligible providers of health care services and support for health care-related expenses or lost revenues attributable to coronavirus. HHS requires the amounts to be reported on the schedule to match with that reported in the HHS Reporting Portal. Due to significant delay of the HHS Reporting Portal, HHS extended the period of performance for recipients based on the date of receipt of PRF funds rather than the period to which the funds were expended. As a result, there were no PRF funds reported on the schedule by recipients for fiscal year-ends prior to June 30, 2021. PRF payments received between July 1, 2021 and December 31, 2021 are reported on the schedule for the Organization’s fiscal year ended June 30, 2023. The Organization received $760,391, in the aggregate, of PRF payments from HHS as of June 30, 2022 for Period 4, with all PRF payments for Period 4 being fully utilized as of June 30, 2023. In accordance with the unique reporting timeline as mentioned above, these payments belong to the reporting period for the fiscal year ended June 30, 2023.

Title: Subrecipients Accounting Policies: Federal program expenditures, excluding PRF, included in the accompanying schedule are presented on the accrual basis of accounting. PRF payments are presented on the cash basis of accounting. De Minimis Rate Used: N Rate Explanation: The Organization did not elect to use the 10% de minimis indirect cost rate. There were no payments made to subrecipients for federal awards received during the year ended June 30, 2023.