Title: Note 2 - Summary of Significant Accounting Policies
Accounting Policies: Note 1 Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Primary Care of Southwest Georgia, Inc. under programs of the federal government for the year ended April 30, 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 Primary Care of Southwest Georgia, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Primary Care of Southwest Georgia, Inc.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
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 to reimbursement.
Title: Note 3
Accounting Policies: Note 1 Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Primary Care of Southwest Georgia, Inc. under programs of the federal government for the year ended April 30, 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 Primary Care of Southwest Georgia, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Primary Care of Southwest Georgia, Inc.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Center did not have any non-cash awards during the fiscal year.
Title: Note 4
Accounting Policies: Note 1 Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Primary Care of Southwest Georgia, Inc. under programs of the federal government for the year ended April 30, 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 Primary Care of Southwest Georgia, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Primary Care of Southwest Georgia, Inc.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
There were no awards passed through to sub-recipients.
Title: Note 6
Accounting Policies: Note 1 Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Primary Care of Southwest Georgia, Inc. under programs of the federal government for the year ended April 30, 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 Primary Care of Southwest Georgia, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Primary Care of Southwest Georgia, Inc.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Center received Provider Relief Funds (PRF), Assistance Listing Number 93.498, from the U.S. Department of Health and Human Services (HHS) for the years ended April 30, 2020 and 2021 of $88,800 and $619,519, respectively (a total of $708,319). All PRF funds were expended during the Centers year ending April 30, 2021 (prior to June 30, 2021 use deadline). In accordance with guidance provided by HHS, the Schedule reflects PRF funds received on or before June 30, 2020 (Period 1) and expended on or prior to June 30, 2021, a total of $708,319 (Reference Note 1 to the financial statements for additional disclosure information).