From McKonly & Asbury

Just in time for the holiday season, the Office of Management and Budget (OMB) released the long-awaited addendum to the 2020 Compliance Supplement on December 22, 2020. This addendum provides important updates to COVID-19 related federal funding and the impact to Single Audits. This addendum, along with the original Compliance Supplement issued earlier in the year, is effective for fiscal years beginning after June 30, 2019 (i.e. June 30, 2020 fiscal years and later).

For audited entities whose Single Audits have been delayed, the addendum provides for a 3-month audit submission extension for Single Audits of 2020 year-ends through September 30, 2020. This extension is only available if the recipient entity received COVID-19 funding. There is no approval required for the extension, but documentation must be maintained for the reason of the delay. For those entities with June 30, 2020 year-ends, with COVID-19 funding, the deadline for submission of the Single Audit is now June 30, 2021 (as opposed to March 31, 2021).

Other items addressed in this addendum include:

• An updated matrix of compliance requirements subject to audit
• Updated agency requirements for new COVID-19 programs, existing programs impacted by COVID-19, and some non-COVID-19 additions
• Reporting of provider relief funds (expenditures and lost revenues) on the schedule of expenditures of federal awards (SEFA)
• Treatment of the receipt of donated personal protective equipment on the SEFA

The addendum also clarifies that for existing federal programs that received funding under the CARES Act that are not included in the addendum, auditors should perform reasonable procedures to ensure the compliance procedures included in the 2020 Compliance Supplement are current.

A copy of the full addendum can be found here.

The 2020 Compliance Supplement issued in August 2020 can be found here.

If you have any questions regarding the 2020 OMB Compliance Supplement, or this recent addendum, and how they may impact your nonprofit organization, contact Jim Shellenberger, Principal, at jshellenberger@macpas.com.

Has your organization recently joined the Chamber of Commerce? Or perhaps you have been a member for longer but would like a refresher on what benefits are available to and what the Chamber is doing on a daily basis on behalf of its members? Or maybe you’re not a member and are interested in learning more about what the Chamber can do for your organization?  Whatever the case, anyone is welcome to attend The Columbia Montour Chamber’s Member Orientation, which will be held virtually, Thursday, January 28th from 8:30-9:30 a.m.  This orientation will help you discover the multitude of benefits and marketing opportunities offered through the Chamber, as well as its ongoing initiatives aimed at economic and community development.  

Register today online or by calling 570-784-2522.  A Zoom meeting link will be sent upon registration.

Member Orientations are sponsored by USG, Kawneer, Bloomsburg University, First Columbia Bank & Trust Co., SEKISUI KYDEX, PPL Electric Utilities, Geisinger, and First Keystone Community Bank.

From rabbittransit

rabbittransit offers the following winter weather travel tips:

• Plan Ahead: Extreme winter weather may cause delays in paratransit service, so please plan ahead and allow extra time for travel. This is especially important if you’re making a new trip or one you are not completely familiar with. If you need to update a standing ride or cancel a trip, call 1-800-632-9063.
• Dress Warmly: Remember to dress for winter conditions. Vehicles will become cold during the loading and unloading process.
• Step Carefully: Bus floors and steps become slippery from snow and ice. Kick the snow or other precipitation from your shoes before stepping on board. Use the handrails and take your time. Always maintain three points of contact—one hand and two feet or two hands and one foot—when boarding the bus.
• Stay Informed: In case of inclement weather, rabbittransit may have delays. Sign up for Rider Alerts to receive an email or text message about unexpected service changes. Visit rabbittransit.org to sign up today.

Don’t forget to wear your mask! rabbittransit requires that passengers wear masks on board for the safety of all on the vehicle.

SEDA-COG Assists Communities, Businesses with $28.5M in COVID Funds

SEDA-Council of Governments (SEDA-COG) has responded to the COVID-19 crisis by assisting communities and businesses with $28.5 million of COVID funds in its 11-county region from March through October.

In addition to the COVID funds, the agency’s total investment in the region from January 2019 through June 2020 was $511.2 million.

SEDA-COG Board President Rich Ridgway thanked the agency for its assistance.

“As board president, I have been more involved than ever with SEDA-COG this year, and I am grateful to their exhaustive efforts to fill the glaring gaps left by this pandemic. This agency is first-rate at how it continually adapts to the ever-changing economic climate presented to it since its founding in 1957,” Ridgway said.

Mike Fisher, SEDA-COG assistant executive director, said the agency has sought to meet its member counties’ needs throughout the economic crisis the pandemic has wrought.

“We know this is an incredibly difficult time for people and businesses. We saw a way we could provide further assistance by assisting with COVID-specific funds in our communities,” Fisher said. “Our staff has gone above and beyond, especially during these extraordinary circumstances, to meet our counties’ needs.”

As part of the agency’s total investment, SEDA-COG helped to administer $25.8 million in COVID-19 County Relief Block Grant (CRBG) funds on behalf of five of its counties, in addition to $980,000 for Sullivan County.

The CRBG funds are for the prevention, preparedness, and response to the COVID-19 crisis. Funds were used to assist municipalities, small businesses, and nonprofits pay for COVID-related costs. The funds are from the Coronavirus Aid, Relief, and Economic Securities Act (CARES Act), through the state Department of Community and Economic Development (DCED).

SEDA-COG provided professional expertise and grant administrative services for the CRBG funds, as well as activity development and management to ensure accuracy and adherence with federal and state regulations.

Additionally, SEDA-COG loaned $2.6 million to 30 businesses. The U.S. Economic Development Administration (EDA) had awarded SEDA-COG $6.3 million from the CARES Act for these COVID-related revolving loan funds. 

Finally, SEDA-COG invested $101,632 in 28 homes through the LIHEAP Recovery Crisis Program. Residents in seven of SEDA-COG’s counties had their heating unit repaired or replaced at no cost through August, thanks to CARES Act funds the agency secured. awarded to the agency. The Crisis program normally ends in April, but with the COVID-19 pandemic, the program was extended from May through August.

As a community and economic development agency, SEDA-COG enhances the quality of life and economic advantage for residents and businesses in 11 central Pennsylvania counties through its vital partnerships and initiatives. SEDA-COG also is an advocate for the interests of its communities at the state and federal levels. For more information, visit www.seda-cog.org.

SEDA-COG’s COVID-related assistance in the region (March – October 2020):
$28.5 million total:

• $25.8 million administration of CRBG funds
• $2.6 million loaned to 30 businesses from EDA funds
• $101,632 invested in 28 homes from LIHEAP Recovery Crisis Program

McKonly & Asbury Offering Webinar to Discuss Latest COVID Relief Bill and What’s in it for Businesses

Join us as McKonly & Asbury Partners, David Blain and Mark Heath discuss the COVID and tax-related sections of this $2.3 trillion budget bill, including: stimulus checks, Paycheck Protection Program (PPP) loans, expansion of the Employee Retention Credit, and more. The webinar will be held on Wednesday, December 30th at 2 pm.

During this webinar, attendees will receive:

• An update and guidance on PPP2.
• Clarity on taxation matters regarding PPP funds.
• Revised guidance on the Employee Retention Credit and other tax matters.

Register here. We look forward to you joining us for this webinar! Remember to visit our events page which contains details on all upcoming and past events at www.macpas.com/events.

Updated 12/28/20

The latest COVID relief package passed by Congress on Monday, December 21^st extends financial assistance programs for small businesses, non-profit organizations, and unemployed workers. President Trump signed the legislation on Sunday, December 27th. 

The $900 billion relief bill includes $284 billion for renewal of the Paycheck Protection Program. Organizations with less than 300 employees can apply for a “second draw” of up to $2 million. Terms of the program are expanded to allow employers to claim eligible expenses over a period of 8 to 24 weeks and those expenses could include operations, property damage stemming from public disturbance not covered by insurance, supplier costs, and worker protection. The 60% payroll rule still applies.

Small businesses can also apply for an initial PPP loan.

Businesses in the restaurant and hospitality industries are eligible to receive loans of 3.5 times average monthly payroll, rather than 2.5 times for other businesses. 

Organizations receiving forgivable loans will not have a tax liability for loan proceeds and loans of up to $150,000 will have a one-page forgiveness application.

$20 billion in Economic Injury Disaster Loan advance grants is also appropriated. The program will provide priority for the $10,000 grant to employers with less than 300 employees, located in low-income neighborhoods, that have experienced a 30% reduction in gross receipts during any 8-week period between March 2, and December 31, 2020 compared to a comparable 8-week period before March 2. Organizations meeting that description that received a grant less than $10,000 can reapply to receive the difference.

EIDL advances will not reduce PPP loan forgiveness and are not included in taxable income.

Additionally, $15 billion in grants are being dedicated to helping live venues stay afloat.

The PPP and EIDL programs are expected to reopen quickly upon approval.

The Employee Retention Tax Credit is extended through June 30, 2021. The prior credit was 50% on $10,000 in qualified wages for the whole year (or a maximum of $5,000 per employee). The new credit, beginning January 1, is 70% on $10,000 in wages per quarter (or a maximum $14,000 per employee through June 30th). 

The new law also expands which employers are eligible. Prior to the new law, the employee retention tax credit applied only to an employer who experienced a decline in gross receipts of more than 50% in a quarter compared to the same quarter in 2019. Eligibility is now expanded to include employers who experienced a decline of more than 20%.

Employers can also apply to the PPP program and take advantage of the tax credit program, provided the same wages are not used.

The U.S. Chamber of Commerce has compiled an updated guide with FAQs for the PPP, EIDL, Employee Retention Tax Credit, and SBA Loan Debt Forgiveness programs. On Tuesday, December 21^st, the U.S. Chamber hosted a webinar to provide an overview of these program updates in the latest package. A recording of that webinar is available here.

In terms of extended unemployment benefits, two expiring CARES Act programs – Pandemic Unemployment Assistance and Pandemic Emergency Unemployment Compensation – are extended from December 26 to March 14. The legislation also adds $300 to weekly unemployment benefits.

The Congressional package also includes another round of stimulus payments of $600 for individuals, $1,200 for couples filing jointly making up to $150,000 per year, plus $600 per child.

Additional details will be kept up to date on the Chamber’s website.

On December 17th local community leaders shared their stories about how businesses, non-profit organizations, and the health care industry have been dealing with the pandemic, discussed how the community must continue to work together, and answered questions about safe practices, the upcoming vaccine and more. The program was presented by the Chamber in collaboration with Geisinger.

Panelists included:

• Holly Morrison, President and CEO of the Community Giving Foundation (formerly the Central Susquehanna Community Foundation
• Andrew Pruden, Owner, The Inn, Farmhouse & Brewing Company at Turkey Hill
• Diana Verbeck, Executive Director, Danville Child Development Center
• Lissa Bryan Smith, Vice President, Clinical Operations, Geisinger Bloomsburg Hospital & Geisinger Woodbine
• Robin Hampton, RN; Geisinger Medical Center, Intensive Care
• Bryce Fiamoncini, RN; Geisinger Bloomsburg Hospital, Emergency Medicine

Each panelist presented what has changed within their business/organization from when the pandemic began to the present. While each of the participants told unique stories, the key takeaway from everyone was, “wear a mask.”

Holly Morrison discussed the disaster relief efforts it pivoted to in support of the nonprofit organizations in the area, as well as working with the Commissioners for both Columbia and Montour counties to administer grant programs for businesses and nonprofits. 

Andrew Pruden talked about the restrictions and other challenges that the restaurant industry is currently facing. He expressed his appreciation for the County Relief Block Grant that his business received earlier this year.

Diana Verbeck highlighted the importance of childcare during this critical time for families facing disruptions with school and work schedules. To ensure a safe environment for children, facilities conduct daily health screenings, have smaller groups, and all employees, as well as the children, wear a mask.  She did express concerns about the higher expenses to maintain a healthy and safe environment due to the needs for gloves and additional cleaning supplies.

In her 40 years in health care, Lissa Bryan Smith has never experienced anything like what is occurring. She discussed the change in protocols for all employees. Most that can are working remotely but clinical and frontline workers are in the hospital and applauded them as “true heroes”.

Robin Hampton talked about her day-to-day on the frontlines in the Intensive Care Unit, how units in the hospital were converted to ICU beds to make room, and the significant role frontline workers have while helping COVID patients.  

Bryce Fiamoncini discussed how the Emergency Medicine department is handling the influx of patients, how the department is relying heavily on teamwork and following proper protocols within the building. On Friday, December 18th, he was the 2nd frontline caregiver to get the vaccine at Geisinger Bloomsburg Hospital.

A recording of the webinar is available on YouTube.

From the Pennsylvania Chamber of Business & Industry

Late Sunday, federal lawmakers released the details on a second round of COVID-19 related financial relief for American taxpayers that is expected to be passed by Congress today and signed into law by President Donald Trump.

The $900 billion relief bill includes $284 billion in financial support for small businesses through the Paycheck Protection Program, which has provided small businesses with forgivable loans to keep their employees working and their doors open. Businesses that already received a PPP loan will be eligible to get a second one under the new terms, with some funds being set aside for the smallest businesses and community-based lenders.

Notably, $9 billion is being provided in capital investments for Community Development Financial Institutions and Minority Depository Institutions that largely cater to minorities, as well as $3 billion for CDFIs through a Treasury fund. $20 billion in Economic Injury Disaster Loans are also being appropriated to help small businesses. Additionally, $15 billion in grants are being dedicated to helping live venues stay afloat.

In terms of extended unemployment benefits, two expiring CARES Act programs – Pandemic Unemployment Assistance and Pandemic Emergency Unemployment Compensation – are being extended for 11 weeks. Congress is also adding $300 to all weekly unemployment benefits – half of what was appropriated in the original CARES Act – and workers who rely on multiple jobs and have lost income will also be eligible for a $100 weekly boost.

In terms of education, $82 billion is being dedicated toward schools and colleges to help them reopen classrooms and prevent virus transmission.

The agreement also includes $20 billion for the purchase of vaccines, $8 billion for vaccine distribution, $20 billion for states to conduct testing and $20 billion in extra federal relief for healthcare providers.

The bill also includes a second round of direct payments to Americans that will be up to $600 per adult and $600 per child. For adults, this is half of what was sent under the initial CARES Act but is slightly more than what was distributed for children in the first stimulus payment.

U.S. Sen. Pat Toomey, R-PA, was heavily engaged in negotiations that ended the expansion of the Federal Reserve’s lending authority, which was enacted by Congress through the CARES Act signed earlier this year. Toomey said the deal will return the Federal authority to what it was before the pandemic struck, and will close four Fed lending facilities with any unspent funding being repurposed.

The bill was approved in conjunction with a $1.4 trillion budget bill that will fund federal agencies through the end of September, along with a package extending expiring tax provisions.

Further details regarding the specifics of the pandemic relief bill are available in this article in The Hill.

Once signed into law, the federal government will have appropriated more than $4 trillion in stimulus dollars related to the COVID-19 pandemic.

The U.S. Equal Employment Opportunity Commission (EEOC) has posted an updated and expanded technical assistance publication addressing questions related to the COVID-19 pandemic.

The publication, “What You Should Know About COVID-19 and the ADA, the Rehabilitation Act, and Other EEO Laws,” now includes a new section providing information to employers and employees about how a COVID-19 vaccination interacts with the legal requirements of the Americans with Disabilities Act (ADA), Title VII of the Civil Rights Act of 1964, and the Genetic Information Nondiscrimination Act (GINA). This includes issues pertaining to medical pre-screening questions and employer accommodations for those unable to receive a vaccination.

In response to inquiries from the public, the EEOC has provided resources on its website related to the pandemic in an employment context. The agency will continue to monitor developments and provide assistance to the public as needed.

The Society for Human Resource Management (SHRM), also provides guidance on requiring vaccinations for employees.

From Geisinger

A little break — even just 5 minutes — can go a long way
You’re busy with the hustle and bustle of the holiday season. You’ve got presents to wrap, sugar cookies to bake, family to visit and lots of running around to do. The holidays can be a lot of fun — as long as your efforts to celebrate the season don’t become too stressful. The good news? You can keep that from happening.

“It’s supposed to be the most wonderful time of the year, but for many, it can be a stressful time,” says Jodi Jordan, a physician assistant specializing in primary care at Geisinger Richfield. “Don’t put too much pressure on yourself to try to live up to the ideal of the ‘perfect holiday.’ This time of year, set boundaries and try to block out time for yourself as we are often busy taking care of others.”

You don’t even need to block out a significant chunk of time to wipe away stress. Sometimes, just catching your breath for a few minutes is enough to get back on track.

Use these six 5-minute “remedies” to stay healthy and less stressed during the holidays.

1. Start the day with gratitude
When you wake up, rather than starting the day by obsessing over what lies ahead of you, pause for a few moments and give thanks for the positives in your life. Maybe those include your family, your job or even the opportunity the coming day holds. Expressing gratitude for what you already have can help you to realize the positive things already in your life — and that you don’t have to stress over making “the perfect holiday.” Writing down your thoughts in a journal can help manage stress and clear your mind.

According to some studies, practicing gratitude can have health benefits, like:

• Strengthening your immune system
• Reducing aches and pains
• Helping you sleep better
• Giving you more satisfaction in your life

2. Breathe deeply
This is something you can do when you’re at work or riding in a car — and it can have a big impact on your day. If you aren’t comfortable taking time to breathe deeply in a public place, find a quiet spot where you won’t be distracted. It can even be the bathroom! Close your eyes and inhale slowly and deeply, for at least 5 seconds. Pause when your lungs are full and slowly exhale, taking at least another 5 seconds. Repeat this 10 times (or more).

“Try to concentrate only on your breath and not to let all those other distractions enter your mind,” says Jordan. “You can even come up with a mantra to help you keep distracting thoughts out of your mind. Given the season, you could focus on a word, like ‘joy’ or ‘peace.’ If a distracting thought does pop into your head, don’t focus on it. Let it go and focus on your mantra.”

Breathing deeply mimics what your body does when you’re relaxed, which sends messages to your brain to calm down.

3. Go for a mid-afternoon stroll
Take the time to just step away from work, chores or other stress-inducing tasks and head outside for a walk around the block. Exercise, like walking, also helps release daily tension from pain or grief.

“It’s best to leave your phone behind when you go for a walk,” says Jordan. “This eliminates the temptation of checking your email or social media every 30 seconds and allows you to focus on the environment around you. When you do this, you can really appreciate what you’re doing at that very moment.”

A walk outdoors, if possible, is also a chance to get some natural light and the vitamin D that comes from sunlight, which can ward off feelings of depression and seasonal affective disorder (SAD).

4. Do nothing at all
Sometimes the best thing you can do is simply stop and turn off your brain for a couple of moments. This releases any pressure you might feel to be productive every moment of every day — a mindset that sets in as we contemplate all the activities on our plates during the holidays.

Don’t peruse the internet. Don’t answer emails. Just close your eyes and reflect on something positive.

“Small breaks can be very helpful for your mental health. If you’re able to truly disconnect, even better. Electronics prevent you from being ‘in the moment,’” says Jordan.

5. Take care of a plant
Taking care of a plant can lift your spirits. During the cold winter months, it’s not as easy to get outside and enjoy the benefits of nature as it is during warmer seasons. Taking care of a plant can have some of the same effects — without having to brave the cold outdoors. Keeping plants in your home also helps you breathe easier, since they release oxygen and absorb carbon dioxide. Some plants are particularly good at purifying the air, such as spider plants and rubber plants.

Plus, taking care of plants just feels good. If you don’t have the greenest thumb, research some low-maintenance plants. Remember: This is part of your 5-minute “remedies,” so aim for a plant that’s easier to take care of during the busy holiday season.

6. Maintain a healthy diet
Making a few small adjustments to what you put in your body can make a big difference. Jordan says focusing on whole foods — and reducing fried and processed foods — can improve how you feel emotionally. She also suggests limiting your intake of caffeine and alcohol, as both can interfere with sleep.

Lastly, drink plenty of water. For a healthy person, Jordan says a good rule of thumb is to aim for half your weight in ounces. So, if you weigh 140 pounds, strive for 70 ounces of water each day.

Drinking water lubricates your joints, improves your complexion, aids with constipation and helps your kidneys flush toxins from your body.