Notes to SEFA
Title: Basis of Presentation
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 limited as to reimbursements. Pass-through entity identifying numbers are presented where available.
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 federal award activity of Union Settlement Association, Inc. (Union Settlement) under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements 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 Union Settlement, it is not intended to and does not represent the financial position, changes in net assets or cash flows of Union Settlement.
Title: Nonmonetary Assistance
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 limited as to reimbursements. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Nonmonetary assistance is reported in the Schedule based on the amount disbursed or received. For the year ended June 30, 2022, Union Settlement received no nonmonetary assistance.
Title: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution
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 limited as to reimbursements. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
For the awards from the Department of Health and Human Services (HHS) related tothe Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (PRF)program, HHS has indicated that the amounts on the Schedule should be reported inaccordance with the reporting requirements of the Health Resources and ServiceAdministration (HRSA) PRF Reporting Portal. Payments from HHS for PRF areassigned to Payment Received Periods (each, a Period) based upon the date eachpayment from the PRF was received. Each Period has a specified Period of Availabilityand timing of reporting requirements. Entities receiving PRF are required to report in theHRSA PRF Reporting Portal after each Periods deadline (i.e., after the end of thePeriod of Availability).The Schedule includes all Period 2 PRF payments received between July 1, 2020 andDecember 31, 2020 reported by Union Settlement to HRSA in the PRF Reporting Portaltotaling $206,001. Union Settlement recognized PRF revenue for the year ended June30, 2021 in the 2021 statement of activities.