Notes to SEFA
Title: PROVIDER RELIEF FUND
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Upstate Family Health Center, Inc. (the Center) under programs of the federal government for the year ended December 31, 2022 and has been prepared in conformity with accounting principles generally accepted in the United States of America. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) 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 the Center, it is not intended to, and does not, present the financial position, change in net assets, or cash flows of the Center. Expenditures on the Schedule are reported on the accrual basis of accounting, except as disclosed in Note 4 with respect to the Provider Relief Fund. 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 Center did not elect to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
The Schedule includes amounts related to the U.S. Department of Health and Human Services (HHS) Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (Assistance Listing Number 93.448). As required by the OMB Compliance Supplement, the Schedule includes all Period 3 funds received between January 1, 2021 and June 30, 2021, and Period 4 funds received between July 1, 2021 and December 2021, as reported to HHS via the Provider Relief Fund Reporting Portal. Therefore, based on the periods covered by Periods 3 and 4, certain expenditures reported on the Schedule were either reported as expenses in the Centers 2021 financial statements or represent lost revenue calculated in accordance with the terms of the program, and are reconciling items between the expenditures reported on the Schedule and the Centers 2022 financial statements.