Title: Basis of Accounting and Presentation
Accounting Policies: St. Joseph's Center (the Center) is the reporting entity for financial statement purposes as described in Note 1 to the Center's basic financial statements. The accompanying schedule of expenditures of federal awards (the Schedule) presents the activity of all federal award programs of the Center. Federal awards received directly from federal agencies, as well as federal awards passed through various departments of the Commonwealth of Pennsylvania are included on the Schedule.
De Minimis Rate Used: N
Rate Explanation: The Center has not elected to use the 10% de minimus indirect cost rate as allowed under the UniformGuidance.
The accompanying Schedule is presented under the accrual basis of accounting. The information in this Schedule is prepared 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) and Commonwealth of Pennsylvania, Department of Human Services awards. Therefore, some amounts may differ from amounts presented in, or used in the preparation of, the financial statements.The Schedule includes expenditures of the U.S. Department of Health and Human Services (HHS) Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (PRF) Program of the Center for the periods of availability that ended in the fiscal year ended June 30, 2022.
Title: Calculation of Federal and State Share of Medical Assistance Funding
Accounting Policies: St. Joseph's Center (the Center) is the reporting entity for financial statement purposes as described in Note 1 to the Center's basic financial statements. The accompanying schedule of expenditures of federal awards (the Schedule) presents the activity of all federal award programs of the Center. Federal awards received directly from federal agencies, as well as federal awards passed through various departments of the Commonwealth of Pennsylvania are included on the Schedule.
De Minimis Rate Used: N
Rate Explanation: The Center has not elected to use the 10% de minimus indirect cost rate as allowed under the UniformGuidance.
Medical Assistance Program:ICF/ID - Scranton, Swoyersville, Hughestown $18,699,030 Respite 15 Minute and Companion Services 371,383 Day Program 1,591,346 Early Intervention 323,895 Respite Day Program 33,849 Behavioral Support 2,765 Supportive Living Program 473,053 Federally eligible 21,495,321 FMAP rate 58.88% MA funds expended $12,656,445
Title: Relationship to Basic Financial Statements
Accounting Policies: St. Joseph's Center (the Center) is the reporting entity for financial statement purposes as described in Note 1 to the Center's basic financial statements. The accompanying schedule of expenditures of federal awards (the Schedule) presents the activity of all federal award programs of the Center. Federal awards received directly from federal agencies, as well as federal awards passed through various departments of the Commonwealth of Pennsylvania are included on the Schedule.
De Minimis Rate Used: N
Rate Explanation: The Center has not elected to use the 10% de minimus indirect cost rate as allowed under the UniformGuidance.
Federal expenditures on the accompanying schedule of expenditures of federal awards are included as expenditures of the various programs in the Center's basic financial statements as follows:Federal ProgramCenter ProgramMedical Assistance ProgramIntermediate Care Facility/Intellectual Disability (ICF/ID) - Scranton, Swoyersville, HughestownRespite DayRespite 15 Minute and Companion ServicesDay ProgramSupported Living ProgramBehavioral SupportEarly InterventionSchool Breakfast ProgramICF/IDNational School Lunch ProgramICF/IDArea Eligible After School SnackICF/IDEmergency Food Assistance ProgramICF/IDCommunity Development Block Grants/Entitlement Grants ProgramICF/IDEmergency Shelter Grant ProgramMother InfantCOVID-19: Provider Relief Fund and American Rescue Plan (ARP)Contributions
Title: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution, Ass
Accounting Policies: St. Joseph's Center (the Center) is the reporting entity for financial statement purposes as described in Note 1 to the Center's basic financial statements. The accompanying schedule of expenditures of federal awards (the Schedule) presents the activity of all federal award programs of the Center. Federal awards received directly from federal agencies, as well as federal awards passed through various departments of the Commonwealth of Pennsylvania are included on the Schedule.
De Minimis Rate Used: N
Rate Explanation: The Center has not elected to use the 10% de minimus indirect cost rate as allowed under the UniformGuidance.
For the HHS awards related to the PRF, HHS has indicated the amounts on the Schedule be reported corresponding to reporting requirements of the Health Resources and Services Administration (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 Period's deadline to use the funds (i.e., after the end of the Period of Availability). The Schedule includes $2,454,715 received from HHS between July 1, 2020 through June 30, 2021. In accordance with the guidance from HHS, the Schedule includes expenditures and lost revenues for the periods of availability that ended in the year ended June 30, 2022 (i.e. Periods 2 and 3). The Schedule includes the following entities that received the PRF program:Legal Entity NameTax Identification NumberSt. Josephs Center24-0795689