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. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: Southern Tier Community Health Center Network, Inc. d/b/a Universal Primary Care has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Southern Tier Community Health Center Network, Inc. d/b/a Universal Primary Care, 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 Southern Tier Community Health Center Network, Inc. d/b/a Universal Primary Care, it is not intended to and does not present the financial position, results of operations, changes in net assets, or cash flows of Southern Tier Community Health Center Network, Inc. d/b/a Universal Primary Care.
Title: Federal Loan Programs
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. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: Southern Tier Community Health Center Network, Inc. d/b/a Universal Primary Care has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Southern Tier Community Health Center Network, Inc. d/b/a Universal Primary Care did not have any federal loan programs during the year ended December 31, 2022.
Title: Provider Relief Fund and American Rescue Plan (ARP) Rural Distributions
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. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: Southern Tier Community Health Center Network, Inc. d/b/a Universal Primary Care has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Southern Tier Community Health Center Network, Inc. d/b/a Universal Primary Care received amounts from DHHS through the Provider Relief Fund and American Rescue Plan (ARP) Rural Distributions program (Federal Financial Assistance Listing No. 93.498) during the years ended December 31, 2021 and 2022 totaling $261,150 and $188,492, respectively. Southern Tier Community Health Center Network, Inc. d/b/a Universal Primary Care incurred eligible expenses (including lost revenue) and, therefore, recognized revenue totaling $261,150 for the year ended December 31, 2021 and $188,492 for the year ended December 31, 2022 on the financial statements. In accordance with the 2022 compliance supplement, the programs expenditures recognized on the schedule are based on the reporting to DHHS for Periods 3 and 4, defined as payments received during January 1, 2021 to December 31, 2021 of $261,150, as required under the program.
Title: Personal Protective Equipment (PPE) (Unaudited)
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. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: Southern Tier Community Health Center Network, Inc. d/b/a Universal Primary Care has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Southern Tier Community Health Center Network, Inc. d/b/a Universal Primary Care did not receive any donated federal Personal Protective Equipment (PPE) during the year ended December 31, 2022.