Title: Note 1. Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Envision Unlimited under programs of the federal government for the year ended June 30, 2022. The information in this 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 Envision Unlimited, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Envision Unlimited. There were no federal awards expended for non-cash assistance, insurance or any loans or loan guarantees outstanding at year-end, related to expenditures of federal awards.
Title: Note 3. Provider Relief Fund and American Rescue 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 contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
For the federal awards related to the Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution (ALN 93.498) program, the U.S. Department of Health and Human Services (HHS) has indicated the amounts on the schedule be reported corresponding to reporting requirements of the Health Resources and Services Administration (HRSA) PRF Reporting Portal. Payments from HHS for PRF are assigned to Payment Received Periods (each, a Period) based upon the date each payment from the PRF was received. Each Period has a specified Period of Availability and timing of reporting requirements. Entities report into the HRSA PRF Reporting Portal after each Periods deadline to use the funds (i.e., after the end of the Period of Availability).The accompanying Schedule includes $633,171 of Period 2 distributions received between July 1, 2020 through December 31, 2020 and $19,165 of Period 3 distributions received between January 1, 2021 through June 30, 2021. The Period 2 and Period 3 distributions have been reported by Envision Unlimited in the HRSA PRF Reporting Portal as used during the corresponding Period of Availability in accordance with guidance from HHS. These amounts were recognized as revenue within Fees and Grants from Governmental Agencies Department of Human Services in Envision Unlimiteds financial statements for the year ended June 30, 2021. PRF distributions recognized as Provider Relief Funds in Envision Unlimiteds financial statements were $127,328 during the year ended June 30, 2022 which represent Period 4 funds, received between July 1, 2021 and December 31, 2021. These funds will be recognized as expenditures on the SEFA during the fiscal year ending June 30, 2023.
Title: Note 4. Disaster Grants Public Assistance
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
After a Presidential-Declared Disaster, FEMA provides a Public Assistance Grant to reimburse eligible costs associated with repair, replacement, or restoration of disaster damaged facilities. Nonfederal entities must record expenditures on the SEFA when 1) FEMA has approved the nonfederal entitys project worksheet, and 2) the nonfederal entity has incurred eligible expenditures. For the year ended June 30, 2022, a total of $120,994 for approved eligible expenditures was included on the FY 22 SEFA under ALN 97.036, which all represented costs incurred in prior fiscal years that were approved by FEMA in the current fiscal year.