Title: 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: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Rogers Behavioral Health System, Inc. and Subsidiaries (the Health System) under programs of the federal government for the year ended July 31, 2022. 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 the Health System, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of the Health System.
Title: Non-Cash Assistance, Insurance, Loans and Loan Guarantees Outstanding
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: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Health System did not receive any non-cash assistance during the year ended July 31, 2022. The Health System did not have any federal insurance in effect during the year ended July 31, 2022, nor were there any loans or loan guarantees at year-end.
Title: Subrecipients
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: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Health System did not pass-through federal awards to subrecipients during the year ended July 31, 2022.
Title: Provider Relief Fund
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: N
Rate Explanation: The auditee did not use the de minimis cost rate.
For the federal awards related to the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution program (PRF) (ALN #93.498), 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 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 $1,059,384 of Period 2 distributions received from HHS between July 1, 2020 through December 31, 2020 reported by the Health System in the HRSA PRF Reporting Portal as used during the corresponding Period of Availability, in accordance with the guidance from HHS. Due to the PRF reporting requirements, these amounts are not the total PRF received and included in other operating revenue in the Health Systems consolidated statements of operations and changes in net assets. PRF distributions recognized in other operating revenue in the Health Systems consolidated statements of operations and changes in net assets were $1,004,436 and $410,620 during the years ended July 31, 2022 and 2021, respectively.