Notes to SEFA
Accounting Policies: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number 93.498For the HHS awards related to the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (PRF) program, 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 amount included in the schedule of expenditures of federal awards is based upon the June 30, 2022 and December 31, 2022 PRF reports.Period Report Period EndExpendituresPeriod 3 June 30, 2022 $189,704Period 4 December 31, 2022$738,449
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.