Notes to SEFA
Title: Basis of Presentation
Accounting Policies: Expenditures of federal awards on the Schedule are reported on the accrual
basis of accounting. Such expenditures are recognized following the cost
principles contained in Uniform Guidance, wherein certain types of
expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: The Organization has elected to use the 10% de minimis indirect cost rate
allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Planned Parenthood Great Plains and Affiliates (the Organization) under programs of the federal government for the year ended June 30, 2023. All federal awards received directly from federal agencies, as well as those awards that are passed through other government agencies, are included in the Schedule. The information in the 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 (Uniform Guidance). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the consolidated financial statements.
Title: Provider Relief Fund
Accounting Policies: Expenditures of federal awards on the Schedule are reported on the accrual
basis of accounting. Such expenditures are recognized following the cost
principles contained in Uniform Guidance, wherein certain types of
expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: The Organization has elected to use the 10% de minimis indirect cost rate
allowed under the Uniform Guidance.
Under the terms and conditions of the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution program (PRF) (ALN 93.498), the Organization is required to report COVID-19 related expenses and lost revenue to the U.S. Department of Health and Human Services (HHS). Guidance from HHS has required the reporting of the COVID-19 related expenses and lost revenue in certain reporting periods based on when the funds were received.
The June 30, 2023 Schedule includes PRF Period 5 expenditures of $273,690.
PRF Period 5 distributions were received as follows:
Planned Parenthood of Great Plains (44-0565390) $152,147
Planned Parenthood of Arkansas and Eastern Oklahoma (73-0685955) 121,543
Total PRF Revenue $273,690