Notes to SEFA
Title: Provider Relief Funds
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.
During the year ended June 30, 2021, Lamoille County Mental Health Services, Inc. received $318,720 in provider relief funds. Lamoille County Mental Health Services, Inc. followed the U.S. Department of Health and Human Services reporting requirements based on the period of availability for each payment received. The provider relief funds were received in Period 2 which was recognized as revenue for the year ended June 30, 2021, but subject to the Uniform Guidance in June 30, 2022.