Distribution of Cash Compliance Requirement – States are required to promptly and equitably distribute NSIP cash to recipients of grants or contracts under OAA Title C1 and C2 (42 USC 3030a(d)(4)). Audit Objective – Determine whether States are distributing cash promptly and equitably. Suggested Audit Procedures a. Review the State’s procedures for handling NSIP cash to determine whether there is a documented process for distributing cash, including established time frames. b. Review a sample of transactions during the audit period in which the State received NSIP cash and determine whether the State complied with its established process, including time frames. IV. OTHER INFORMATION The NSIP program may include both cash payments to States and use of cash to purchase commodities from USDA and for USDA administrative expenses. Assistance in the form of commodities is considered Federal awards expended in accordance with 2 CFR section 200.40 definition of “Federal financial assistance” and should be valued in accordance with 2 CFR section 200.502(g). Therefore, both cash expenditures for the purchase of food and the value of commodities received from the State Distribution Agencies should be (1) used when determining Type A programs and (2) included in the Schedule of Expenditures of Federal Awards in accordance with 2 CFR section 200.510(b).
L. Reporting 1. Financial Reporting a. SF-270, Request for Advance or Reimbursement – Not Applicable b. SF-271, Outlay Report and Request for Reimbursement for Construction Programs – Not Applicable c. SF-425, Federal Financial Report – Applicable 2. Performance Reporting – Not Applicable 3. Special Reporting – Not Applicable
- Grantees that receive multiple awards (in addition to or other than CHC funding) must complete a Universal Report for the combined grants and individual Grant Reports for their HCH, MCH, and PHPC funding, if applicable. Key Line Items – The following line items contain critical information: a. Table 5 – Staffing and Utilization (1) Line 8 – Total Physicians (2) Line 15 – Total Medical Care Services (3) Line 19 – Total Dental Services (4) Line 29 – Total Enabling Services (5) Line 33 – Total Administration and Facility b. Table 8 Part A – Financial Costs (1) Line 4(c) – Total Medical Care Services (2) Line 10(c) – Total Other Clinical Services (3) Line 13(c) – Total Enabling and Other Services (4) Line 16 – Total Overhead (5) Line 18 – Value of Donated Facilities, Services, and Supplies c. Table 9 Part D – Patient Related Revenue (1) Line 1 – Medicaid Non-managed Care (2) Line 2a – Medicaid Managed Care (capitated) (3) Line 2b – Medicaid Managed Care (fee-for-service) (4) Line 7 – Other Public including Non-Medicaid CHIP care) (5) Line 10 – Private Non-Managed Care (6) Line 11a – Private Managed Care (capitated) (7) Line 11b – Private Managed Care (fee-for-service) (8) Line 13 – Self Pay
(i.e., Indians living in an urban environment) and be considered an at-risk community. The award of home visiting funds to an Indian tribe, tribal organization, or urban Indian organization shall not affect the eligibility of any eligible families in at-risk AIAN communities to receive home visiting services in the State or States in which the grantee is located. 3. Eligibility for Subrecipients – Not Applicable H. Period of Performance Funds are available for expenditure by a grantee through the end of the second succeeding fiscal year after award (Section 511(j)(3) of the Social Security Act, as added by Section 2951 of Pub. L. No. 111-148) (42 USC 711(j)(3)). L. Reporting 1. Financial Reporting a. SF-270, Request for Advance or Reimbursement – Not Applicable b. SF-271, Outlay Report and Request for Reimbursement for Construction Programs – Not Applicable c. SF-425, Federal Financial Report – Applicable 2. Performance Reporting – Not Applicable 3. Special Reporting – Not Applicable
H. Period of Performance This program operates on a cash accounting basis and each year’s funding and accounting is discrete. To be eligible for Federal funding, claims must be submitted to ACF within 2 years after the calendar quarter in which the Title IV-E agency made the expenditure. This limitation does not apply to prior period decreasing adjustments and any claim qualifying for a time limits exception in accordance with 45 CFR section 95.19 (42 USC 1320b–2; 45 CFR sections 95.7, 95.13, and 95.19). L. Reporting 1. Financial Reporting a. SF-270, Request for Advance or Reimbursement – Not Applicable b. SF-271, Outlay Report and Request for Reimbursement for Construction Programs – Not Applicable c. SF-425, Federal Financial Report – Not Applicable d. CB-496, Title IV-E Programs Quarterly Financial Report (OMB No. 0970-0205) – Title IV-E agencies report current expenditures and information on children assisted for the quarter that has just ended and estimates of expenditures and children to be assisted for the next quarter. Prior quarter adjustment (increasing and decreasing) expenditures applicable to earlier quarters must also be separately reported on this form. Key Line Items – The following line items contain critical information: Part 1, Expenditures, Estimates and Caseload Data, columns (a) through (d) (Sections B and D (Adoption Assistance Program)) Part 2, Prior Quarter Expenditure Adjustments – Adoption Assistance, columns (a) through (d) Part 3, Foster Care, Adoption Assistance and Guardianship Assistance Demonstration Projects, columns (a) through (e) 2. Performance Reporting – Not Applicable 3. Special Reporting – Not Applicable
i. Any item or service (other than an emergency item of service) furnished by an entity, physician, or other individual during the period of exclusion from reimbursement by various provisions of Federal regulations (42 USC 1397(d)(a)(9)). B. Allowable Costs/Cost Principles As discussed in Appendix I of this Supplement, “Federal Programs Excluded from the A-102 Common Rule and Portions of 2 CFR Part 200,” SSBG is exempt from the provisions of the OMB cost principles. State cost principles requirements apply to SSBG. G. Matching, Level of Effort, Earmarking 1. Matching – Not Applicable 2. Level of Effort – Not Applicable 3. Earmarking The State shall use all of the amount transferred in from TANF (CFDA 93.558) only for programs and services to children or their families whose income is less than 200 percent of the official poverty guideline as revised annually by HHS (42 USC 604(d)(3)(A) and 9902(2)). Additional information on this transfer in is provided in IV, “Other Information.” The poverty guidelines are issued each year in the Federal Register and HHS maintains a web page that provides the poverty guidelines (). H. Period of Performance SSBG funds must be expended by the State in the fiscal year allotted or in the succeeding fiscal year (42 USC1397a(c)). L. Reporting 1. Financial Reporting a. SF-270, Request for Advance or Reimbursement – Not Applicable b. SF-271, Outlay Report and Request for Reimbursement for Construction Programs – Not Applicable c. SF-425, Federal Financial Report – Not Applicable 2. Performance Reporting – Not Applicable 3. Special Reporting – Not Applicable