Notes to SEFA
Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures 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 federalaward activity of Community Health & Wellness Partners of Logan County, under programs ofthe federal government for the year ended October 31, 2022. The information in this schedule ispresented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for FederalAwards (Uniform Guidance). Because the Schedule presents only a selected portion of theoperations of Community Health & Wellness Partners of Logan County, it is not intended to anddoes not present the financial position, changes in net assets, or cash flows of Community Health& Wellness Partners of Logan County.
Title: Provider Relief Funds
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures 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 Organization received $214,891 in DHHS Provider Relief Fund (PRF) (Federal FinancialAssistance Listing #93.498) during the year ended October 31, 2022. The Organization incurredeligible expenditures, including lost revenue and therefore recognized the revenue of $214,891 onthe statement of activities for the year ended October 31, 2022. However, the PRF expenditureswere not recognized on the Schedule of Expenditures of Federal Awards for the fiscal year endedOctober 31, 2022, as the PRF reporting period for Phase 4 is after October 31, 2022.Accordingly, the amounts expended under the PRF program will be included in the SEFA for theyear ended October 31, 2023.