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1 4 OMB Me mos OMB M-20-11da te d Ma rc h 9, 2020 Spe c ific to - PDF document

Oct 10, 2022 •272 likes •365 views

COVID 19 and Impac t on Single Audits Pre se nte d b y: Ce nte r fo r Audit E xc e lle nc e AT T E NT ION!!! T he infor mation in this slide show may be subje c t to c hange . Additional COVID guidanc e is be ing pr ovide d

  1. COVID 19 and Impac t on Single Audits Pre se nte d b y: Ce nte r fo r Audit E xc e lle nc e AT T E NT ION!!! • T he infor mation in this slide show may be subje c t to c hange . • Additional COVID guidanc e is be ing pr ovide d by F e de r al and State Age nc ie s e ve r y day is an atte mpt to c lar ify r e quir e me nts and pr ovide imple me ntation guidanc e to pr ime r e c ipie nts and subr e c ipie nts. 2 ACT S Co ro na virus Aid, Re lie f, a nd E c o no mic Se c urity Ac t (CARE S) H.R. 748 F a milie s F irst Co ro na virus Re spo nse Ac t—H.R. 6201 Co ro na virus Pre pa re dne ss a nd Re spo nse Supple me nta l Appro pria tio ns Ac t—H.R. 6074 3 1

  2. 4 OMB Me mos OMB M-20-11da te d Ma rc h 9, 2020 • Spe c ific to e ntitie s dire c tly impa c te d b y COVID 19 OMB M-20-17 da te d Ma rc h 19, 2020 • E xte nds to re c ipie nts a ffe c te d b y the lo ss o f o pe ra tio ns a nd inc re a se d c o sts • Allo wa b ility o f sa la rie s a nd b e ne fits • Allo wa b ility o f c o sts no rma lly no t c ha rg e a b le (c a nc e lla tio n fe e s, e tc ) • E xte nds sing le a udit de a dline six mo nths b e yo nd the due da te fo r F YE up until June 30, 2020 OMB M-20-20 da te d April 9, 2020 • Ag e nc ie s MAY a llo w re c ipie nts to do na te me dic a l e q uipme nt purc ha se d with fe de ra l funds to e ntitie s se rving the pub lic fo r COVID re spo nse 5 National COVID Ove r vie w Appro xima te ly $139 b illio n b e ing a llo c a te d to sta te g o ve rnme nts thro ug h CARE S Mo re tha n 90 fe de ra l pro g ra ms (a nd c o unting ) tha t this impa c ts Supple me nta l F unding , Ne w Pro g ra ms, Wa ive rs/ F le xib ilitie s 6 2

  3. Ne w Cor onavir us Re lie f F und E ntitie s with a po pula tio n o ve r 500,000 re c e ive d the se funds dire c t fro m the De pa rtme nt o f T re a sury Re st o f mo ne y will flo w City o f Cb us, Cuya ho g a Co , thro ug h the Sta te (H.B. 481) F ra nklin Co , Ha milto n Co , with sub g ra nts to c o untie s, Mo ntg o me ry Co , & Summit to wnships, c itie s, a nd Co . re c e iving dire c t villa g e s (e xc e pt fo r 6 prime pa yme nts fro m F e ds re c ipie nts) 7 Ne w Cor onavir us Re lie f F und Pa yme nts fro m this fund c a n o nly b e use d fo r e xpe nse s tha t: • Are ne c e ssa ry e xpe nditure s inc urre d due to the pub lic he a lth e me rg e nc y (COVI D 19) • We re NOT a c c o unte d fo r the b udg e t mo st re c e ntly a ppro ve d a s o f Ma rc h 27, 2020 • We re inc urre d during the pe rio d tha t b e g ins Ma rc h 1, 2020 a nd e nds o f De c e mb e r 30, 2020 US T re a sury ha s issue d se ve ra l F AQs (mo st re c e nt Ma y 28 th ) https:/ / ho me .tre a sury.g o v/ syste m/ file s/ 136/ Co ro na virus- Re lie f-F und-F re q ue ntly-Aske d-Que stio ns.pdf 8 Ne w Cor onavir us Re lie f F und • T he six prime / dire c t lo c al g o ve rnme nt re c ipie nts c a n ma ke sub g ra nts to pub lic o r priva te e ntitie s, e sta b lishing g ra nt pro g ra ms tha t c o mply with the Ac t a nd US T re a sury’ s g uida nc e • E a c h a re like ly to lo o k a nd fe e l ve ry diffe re nt b a se d o n e a rly c o nve rsa tio ns with the m. • T he Sta te o f Ohio must ma ke its sub g ra nts pursua nt to the Ac t, g uida nc e o f US T re a sury a nd, upon passage , HB 481 re q uire me nts. 9 3

  4. Ne w Cor onavir us Re lie f F und • HB 481– • T o fund ne c e ssa ry COVI D-19 pa nde mic -re la te d e xpe nse s • Sub g ra nte e s will inc lude c o untie s, munic ipa litie s, a nd to wnships. • E xc lude s the six lo c a l g o ve rnme nts re c e iving dire c t Co ro na virus Re lie f F und pa yme nts • Distrib ute s funding b a se d o n pro po rtio n o f L o c a l Go ve rnme nt F und re ve nue a llo c a te d to sub divisio ns in 2019. • Co untie s will b e middle me n fo r lo c a l g o vt. distrib utio n b ut no t re spo nsib le fo r a ny c o mplia nc e re q uire me nts b e yo nd the ir o wn c o unty-a wa rd 10 Ne w Cor onavir us Re lie f F und • HB481 – • Re q uire s sub divisio n, b e fo re re c e iving a pa yme nt, to a do pt a re so lutio n a ffirming it will spe nd o nly o n pa nde mic -re la te d e xpe nse s. • Ohio Offic e o f Budg e t a nd Ma na g e me nt (OBM) will a dministe r the pro g ra m a nd is de ve lo ping a te mpla te re so lutio n/ o rdina nc e . • Re q uire s lo c a l funds unspe nt a s o f Oc to b e r 15, 2020, to b e re distrib ute d to lo c a l g o ve rnme nts tha t ha ve spe nt the ir full a llo c a tio n. • Re q uire s sub divisio ns to re turn unspe nt Co ro na virus Re lie f F und do lla r to the sta te b y De c e mb e r 28, 2020. 11 Ne w Cor onavir us Re lie f F und • US T re a sury re c e ntly a nno unc e d tha t UG will a pply to this pro g ra m. • CRFis c o nside re d to b e a payme nt (no t a g ra nt) within the de finitio n o f F e de ra l F ina nc ia l Assista nc e . • CF DA No . is 21.019 • Sub je c t to Sing le Audit a nd re la te d pro visio ns o f UG, inc luding inte rnal c o ntro ls (2 CF R 200.303) a nd subre c ipie nt mo nito ring (2 CF R 200.330-332). 12 4

  5. AOS COVID- 19 F e de r al Pr ogr am Spr e adshe e t / T r ac ke r • AOS de ve lo pe d a fe de ra l pro g ra m listing b a se d upo n re a ding the a c ts a nd lo o king a t the fe de ra l/ sta te a g e nc y we b site s o n wha t impa c ts the ir c o uld b e to Ohio • T his ra ng e s fro m supple me nta l funding to e xisting pro g ra m, ne w g ra nt pro g ra ms to wa ive rs a nd fle xib ilitie s in e xisting re q uire me nts • Ma ny q ue stio ns re g a rding funding still e xist • Are a ll pro g ra ms sub je c t to Unifo rm Guida nc e ? • CF DA numb e rs? Ne w o r pre -e xisting ? • SE F A Re po rting ? Cluste rs? 13 He r e ’s What We Know So F ar • T he a pplic a tio n pe rio d fo r so me o f the pro g ra ms ide ntifie d o n o ur spre a dshe e t runs thro ug h the e nd o f June 2020 o r la te r. • I t’ s no t to o la te fo r lo c a l g o ve rnme nts lo o king fo r mo re a ssista nc e ! T he y must g o a pply fo r it tho ug h! • T he COVI D-19 funding a utho rize d unde r the se thre e a c ts is no t “stimulus”/ ”b udg e t sta b iliza tio n” mo ne y -- in mo st c a se s, it is no t a llo we d to b e use d fo r re ve nue re pla c e me nt. 14 He r e ’s What We Know So F ar • F e de ra l pro g ra ms unde r the CARE S Ac t will ha ve spe c ia l q ua rte rly re po rting re q uire me nts re g a rding the use o f funds pursua nt to Se c . 15011 o f the Ac t. • Applie s to “c o ve re d re c ipie nts” – inc lude s sta te s a nd a ny e ntity re c e iving mo re tha n $150,000 • Be g inning with the q ua rte r e nde d Se pt 2020 • Due within te n da ys a fte r the e nd o f e a c h q ua rte r a n • Ag g re g a te d a g e nc y re po rts will b e po ste d o n PRAC we b site within 30 da ys a fte r the e nd o f e a c h q ua rte r 15 5

  6. He r e ’s What We Know So F ar • CARE S Ac t c ha rg e s the fo llo wing b o die s with o ve rsig ht o f COVI D-19 funding / pro g ra ms: • Pa nde mic Re spo nse Ac c o unta b ility Co mmitte e (c re a te d b y Se c . 15010 o f the CARE S Ac t) https:/ / pa nde mic .o ve rsig ht.g o v/ • Go ve rnme nt Ac c o unta b ility Offic e (GAO) • F e de ra l Offic e s o f I nspe c to rs Ge ne ra l • Se c . 15010 re q uire s PRAC to c o o rdina te its o ve rsig ht with GAO, I G’ s a nd Sta te a udito rs. 16 He r e ’s What We Know So F ar oc e ss - I t is up to e a c h • De c e ntr alize d Pr F e de ra l Awa rding Ag e nc y to de te rmine UG a pplic a b ility, a ssig n CF DA numb e rs to ne w pro g ra ms, inte rpre t the le g isla tive re q uire me nts a nd c o mmunic a te the lo g istic s o f ho w to c o lle c t a nd a c c umula te c o ve re d re c ipie nts’ re q uire d re po rting info rma tio n e c ipie nts – tho se re c ipie nts re c e iving • Pr ime r dire c t pa yme nts in fe de ra l pro g ra m a ssista nc e – must de te rmine whe the r/ ho w to sub g ra nt a ssista nc e to o the rs. • E xa mple : Sta te o f Ohio is a prime re c ipie nt fo r ma ny pro g ra ms a nd will ne e d to c o lle c t de ta ile d info rmatio n fro m the ir sub g ra nte e s in o rde r to c o mple te Se c . 15011 q ua rte rly re po rting 17 He r e ’s What We Know So F ar • Ohio Re v. Co de Se c . 5705.09 re q uire s a se pa ra te fund b e e sta b lishe d fo r ne w g ra nts/ fe de ra l pro g ra ms. • T ha t is, a spe c ia l fund must b e e sta b lishe d fo r e a c h c la ss o f re ve nue s de rive d fro m a so urc e o the r tha n the g e ne ra l pro pe rty ta x, whic h the la w re q uire s to b e use d fo r a pa rtic ula r purpo se . • AOS a ppro va l fo r ne w fund e sta b lishme nt is no t re q uire d in this insta nc e . • Altho ug h still unc le a r, AOS hig hly e nc o ura g e s se pa ra te a c c o unta b ility fo r COVI D-19 funding in pre -e xisting fe de ra l pro g ra m due to the spe c ia l re po rting re q uire me nts. 18 6

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