Notes to SEFA
Title: NOTE D - PROVIDER RELIEF FUNDS
Accounting Policies: NOTE A - BASIS OF PRESENTATION The schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Pathways, Inc. under programs of the federal government for the year ended June 30, 2021. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of operations of Pathways Inc., it is not intended and does not present the financial position, changes in net assets or cash flows of the Organization. NOTE B SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, the cost principles contain 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: NOTE C INDIRECT COST RATES Pathways, Inc. has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
The total expenditures and lost revenues reported in the Schedule for the Provider Relief Funds (PRF) program is the total expenditures and lost revenues from the Period 2 (PRF payments received from July 1, 2020 to December 31, 2020) and Period 3 (PRF payments received from January 1, 2021 to June 30, 2021) report submissions to the Department of Health and Human Services PRF Reporting Portal.