Notes to SEFA
Title: Provider Relief Funds
Accounting Policies: (1) 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. (2) Washington County Mental Health Services, Inc. has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
In total, through the year ended June 30, 2022, Washington County Mental Health Services, Inc. received $1,668,047 in provider relief funds. Washington County Mental Health Services, Inc. followed the U.S. Department of Health and Human Services reporting requirements based on the period of availablility for each payment received. Washington County Mental Health Services, Inc. received $16,165 in provider relief funds in Period 1 which was subject to the Uniform Guidance at June 30, 2021. Washington County Mental Health Services, Inc. received $977,260 in provider relief funds in Period 2 which was recognized as revenue for the year ended June 30, 2021, but not subject to the Uniform Guidance until June 30, 2022 as shown on the schedule above. Washington County Mental Health Services, Inc. received $353,860 in provider relief funds in Period 3 which was recognized as revenue for the year ended June 30, 2022 and subject to the Uniform Guidance at June 20, 2022 as shown on the schedule above. Additionally Washington County Mental Health Services, Inc. received $320,763 in provider relief funds in Period 4 which was will be recognized as revenue for the year ended June 30, 2023 and subject to the Uniform Guidance in June 30, 2023.
Title: Basis of Presentation
Accounting Policies: (1) 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. (2) Washington County Mental Health Services, Inc. has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
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 Washington County Mental Health Services, Inc. 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 Washington County Mental Health Services, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Washington County Mental Health Services, Inc.