Notes to SEFA
Title: Provider Relief Fund and American Rescue Plan Rural Distribution - 93.498
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 LIIMITED AS TO REIMBURSEMENT.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
For the HHS awards related to the Provider Relief Fund and American Rescue Plan 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 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 Schedule includes $363,885 received from HHS between July 1, 2020 and December 31, 2020 (Payment Received Period number 2), which was recognized as revenue in the Organizations fiscal year 2021 financial statements. However, in accordance with guidance from HHS, Period 2 payments are required to be reported on the Schedule in the Organizations fiscal year end June 30, 2022.