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 reimbursement.Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number 93.498The Schedule includes expenditures of Provider Relief Fund of the Organization, tax identification number 591480970.For the U.S. Department of Health and Human Services (HHS) award 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 Periods deadline to use the funds (i.e., after the end of the Period of Availability). The Schedule includes $901,256 of lost revenue received from HHS between April 1, 2020 through April 30, 2020. In accordance with guidance from HHS, these amounts are presented as Period 1 and are out-of-period expenditures.
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 (Schedule) includes the federal grant activity of Community Health Centers, Inc. (the Organization) under programs of the federal government for the year ended January 31, 2022. The information in this Schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Organization.
Title: Federal Loan
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 reimbursement.Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number 93.498The Schedule includes expenditures of Provider Relief Fund of the Organization, tax identification number 591480970.For the U.S. Department of Health and Human Services (HHS) award 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 Periods deadline to use the funds (i.e., after the end of the Period of Availability). The Schedule includes $901,256 of lost revenue received from HHS between April 1, 2020 through April 30, 2020. In accordance with guidance from HHS, these amounts are presented as Period 1 and are out-of-period expenditures.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Organization has one loan outstanding with the U.S. Department of Agriculture, Rural Development (CFDA #10.766 Community Facilities - Loans and Grants) with a balance of $1,159,615 at January 31, 2022, of which $38,982 in principal and $44,538 in interest were repaid during the year.