Title: Donated Personal Protective Equipment (PPE) (Unaudited)
Accounting Policies: Expenditures for direct and indirect costs are recognized as incurred using the accrual method of accounting and the cost accounting principles contained in Uniform Guidance, as applicable. Under these cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. The categorization of expenditures by program included in the Schedule is based upon the Assistance Listing Number (ALN). The Organization has elected to use the de minimis indirect cost rate of 10% as allowed under the Uniform Guidance. No grant monies expended and reported within the Schedule were passed-through to subrecipients.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
During the year ended March 31, 2022, the Organization did not receive donated PPE.
Title: US DHHS Coronavirus Aid Relief and Economic Securities (CARES) Act
Accounting Policies: Expenditures for direct and indirect costs are recognized as incurred using the accrual method of accounting and the cost accounting principles contained in Uniform Guidance, as applicable. Under these cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. The categorization of expenditures by program included in the Schedule is based upon the Assistance Listing Number (ALN). The Organization has elected to use the de minimis indirect cost rate of 10% as allowed under the Uniform Guidance. No grant monies expended and reported within the Schedule were passed-through to subrecipients.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
The Schedule includes grant activity related to the United States Department of Health and Human Services CARES Act ALN 93.498, Provider Relief Funds (PRF). As required by the 2021 OMB Compliance Supplement, the Schedule includes all PRF received between April 10, 2020 and June 30, 2020 (Reporting Period 1), and expended by June 30, 2021, and all PRF received between July 1, 2020 and December 31, 2020 (Reporting Period 2), and expended by December 31, 2021. The PRF funds were used to cover direct expenditures and lost revenues. The following is a summary of the reported PRF included within the Schedule for the year ended March 31, 2022: New Hampshire Catholic Charities, 02-0222163, $930,814, Period 1 General; Rehabilitation and Nursing Centers: Mt. Carmel, 02-0276834, $355,000, Period 1 Targeted; St. Ann, 02-0244589, $185,000, Period 1 Targeted; St. Francis, 02-0222187, $177,500, Period 1 Targeted; St. Teresa, 02-0222158, $177,500, Period 1 Targeted; St. Vincent de Paul, 02-6006981, $250,000, Period 1 Targeted; Warde, 47-2733133, $130,000, Period 1 Targeted; Mt. Carmel, 02-0276834, $197,716, Period 2 Infection Control; St. Ann, 02-0244589, $95,605, Period 2 Infection Control; St. Francis, 02-0222187, $95,093, Period 2 Infection Control; St. Teresa, 02-0222158, $88,636, Period 2 Infection Control; St. Vincent de Paul, 02-6006981, $145,121, Period 2 Infection Control; and Warde, 47-2733133, $67,451, Period 2 Infection Control.