Title: Summary of significant accounting policies
Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of L'Refuah Medical & Rehabilitation Center, Inc. (dba Ezra Medical Center) (the "Center") under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations 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.
De Minimis Rate Used: N
Rate Explanation: The Center elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
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 reimbursement.
Title: Nonmonetary assistance
Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of L'Refuah Medical & Rehabilitation Center, Inc. (dba Ezra Medical Center) (the "Center") under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations 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.
De Minimis Rate Used: N
Rate Explanation: The Center elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
Nonmonetary assistance is reported in the Schedule at the fair value of the vaccinations received. The total federal share of the vaccinations distributed by the Center amounted to $216,765.
Title: COVID-19 - PRF and ARP Rural Distribution - Assistance Listing No. 93.498
Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of L'Refuah Medical & Rehabilitation Center, Inc. (dba Ezra Medical Center) (the "Center") under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations 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.
De Minimis Rate Used: N
Rate Explanation: The Center elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
For the HHS awards related to the Provider Relief Fund and American Rescue Plan (ARP) 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 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 $1,293,929 received from HHS between January 1 through December 31, 2021. In accordance with guidance from HHS, this amount represents $1,169,269 for Period 3 and $124,660 for Period 4. Such amount was recognized as DHHS grant revenue in the financial statements for the year ended December 31, 2021.