Notes to SEFA
Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Consolidated 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. Per guidance from the Department of the Treasury, Coronavirus Relief Fund (the Fund) payments are not administered as part of a traditional grant program and the provisions of the Uniform Guidance, 2C.F.R. Part 200, that are applicable to indirect costs do not apply. Recipients may not apply their indirect cost rates to payments received from the Fund. The Companies have not applied indirect cost rates to these payments. Revitz House Corporation has elected not to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance for the HUD awards.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The accompanying consolidated schedule of expenditures of federal awards (the Consolidated Schedule) includes the federal award activity of Hebrew Home of Greater Washington, Inc. (HHGW)and Affiliates (the Companies) and is presented on the accrual basis of accounting. The information on 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 Consolidated Schedule presents only a selected portion of the Companies operations, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Companies.
Title: Donated Personal Protective Equipment (Unaudited)
Accounting Policies: Expenditures reported on the Consolidated 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. Per guidance from the Department of the Treasury, Coronavirus Relief Fund (the Fund) payments are not administered as part of a traditional grant program and the provisions of the Uniform Guidance, 2C.F.R. Part 200, that are applicable to indirect costs do not apply. Recipients may not apply their indirect cost rates to payments received from the Fund. The Companies have not applied indirect cost rates to these payments. Revitz House Corporation has elected not to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance for the HUD awards.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
In addition to federal awards received and reported on the consolidated schedule, the Companies received approximately $300,000 in donated COVID-19 testing kits. No personal protective equipment was received from federal sources.
Title: Covid-19 Provider Relief Fund
Accounting Policies: Expenditures reported on the Consolidated 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. Per guidance from the Department of the Treasury, Coronavirus Relief Fund (the Fund) payments are not administered as part of a traditional grant program and the provisions of the Uniform Guidance, 2C.F.R. Part 200, that are applicable to indirect costs do not apply. Recipients may not apply their indirect cost rates to payments received from the Fund. The Companies have not applied indirect cost rates to these payments. Revitz House Corporation has elected not to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance for the HUD awards.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Companies received COVID-19 Provider Relief Funds under the following tax identification numbers: Landow House, Inc. 300012186, and Hebrew Home of Greater Washington, Inc. 530196508.In accordance with the reporting requirements of the granting agency, the amounts presented in the Consolidated Schedule represent lost revenues as reported to the U.S. Department of Health and Human Services for the period of July 1, 2021 to December 31, 2021.