Notes to SEFA
Title: Provider Relief Funds
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) reports Harbor’s (a nonprofit organization) federal award programs’ disbursements. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Harbor, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Harbor. Expenditures reported on the Schedule have been prepared on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass Through Entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The Organization has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Provider Relief Fund (Federal Assistance Listing Number 93.498) program expenditures and/or lost revenues are reported on the Schedule in the period when the Provider Relief Fund report is submitted to the Health Resources & Services Administration reporting portal. The Schedule includes all PRF funds received in Periods 3 and 4, between January 1, 2021 and June 30, 2021 and between July 1, 2021 to December 31, 2021, respectively, and expended during the period of availability of January 1, 2020 to June 30, 2022 and January 1, 2020 to December 31, 2022, respectively. For the year ended June 30, 2023, PRF Funds totaling $1,233,728 are reported in the Schedule.