Notes to SEFA
Title: Basis for Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contacined in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Ritchie County Primary Care Assoc., Inc. has elected not to use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance.
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the Association under the programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations for Federal Awards (Uniform Guidance).Because the Schedule presents only a selected portion of the operations of Ritchie County Primary Care Assoc., Inc., it is not intended to and does n ot present the finanical position, changes in the net assets, or cash flows of Ritchie County Primary Care Assoc., Inc.
Title: Summary of Provider Relief funds (PRF and American Rescure Plan (ARP)
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contacined in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Ritchie County Primary Care Assoc., Inc. has elected not to use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance.
The Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution are administered by the Health Resources and Services Administration (HRSA) and support eligible
health care providers in the battle against the COVID-19 pandemic. PRF provides relief funds to eligible providers of health care services and support for health care-related expenses or lost revenues attributable to coronavirus. ARP Rural Distribution addresses the disproportionate impact that COVID-19 has had on rural communities and rural health care providers. PRF and ARP Rural Distribution recipients must only use payments for eligible expenses, including services rendered, and lost revenues during the period of availability, as outlined in the table below. Providers must use a consistent basis of accounting to determine expenses. PRF and ARP Rural Distribution recipients may use payments for eligible expenses incurred prior to receipt of those payments (ie., pre-award costs) dating back to January 1, 2020, so long as they are to prevent, prepare for, and respond to coronavirus. See the Notes to the SEFA for "Chart/Table" instead.
Title: Pass-through to Subrecipients
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contacined in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Ritchie County Primary Care Assoc., Inc. has elected not to use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance.
There were no awards passed through to subrecipients.
Title: Assistance Listing (Catalog of Federal Domestic Assistance (CFDA) for identifying federal programs
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contacined in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Ritchie County Primary Care Assoc., Inc. has elected not to use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance.
Assistance Listing (AL) has replaced the Catalog of Federal Domestic Assistance (CFDA) for identifying federal programs.