Notes to SEFA
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 Family Health Care of Northwest Ohio, under programs of the federal government for the year ended December 31, 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 Family Health Care of Northwest Ohio, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Family Health Care of Northwest Ohio, Inc.
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.
As required by the Office of Management and Budget 2021 Compliance Supplement, Provider Relief Funds (PRF) provided through the Department of Health and Human Services are to not to be included on the Schedule of Federal Expenditures (SEFA) prior to fiscal years ending June 30, 2021, regardless of when revenue from PRF was recognized for US GAAP. The Organization recognized Period 4 PRF revenue of $276,745 for financial statement purposes in the year end December 31, 2021. As required by the Office of Management and Budget 2022 Compliance Supplement. Phase 4 PRF expenditures of $276,745 is recognized on the 2022 SEFA.
Title: U.S. DEPARTMENT OF AGRICULTURE COMMUNITY FACILITIES LOANS AND GRANTS
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.
Effective June 30, 2022, the U.S. Department of Agriculture Community Facilities Loans and Grants program (USDA Loan Program) prospectively applied a change to the compliance supplement to include continuing compliance requirements to outstanding loan balances. Accordingly, the Organization has included the USDA Loan Program balance on January 1, 2022 of $2,129,292 on the SEFA for the year ended December 31, 2022. The balance of the USDA Loan Program loan on December 31, 2022 was $2,089,248.