Notes to SEFA
Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the accural 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.
De Minimis Rate Used: N
Rate Explanation: Monongahela Valley Association of Health Centers, Inc. has elected not to use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance.
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the Association under programs of the federal government for the year ended January 31, 2023. 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 operations of Monongahela Valley Association of Health Centers, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Monongahela Valley Association of Health Centers, Inc.
Title: Summary of Provider Relief Funds (PRF) and American Rescue Plan (ARP)
Accounting Policies: Expenditures reported on the Schedule are reported on the accural 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.
De Minimis Rate Used: N
Rate Explanation: Monongahela Valley Association of Health Centers, Inc. has elected not to use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance.
The Provider Relief Fund (PRF) and the American Rescue Plan (ARP) Rural Distribution are administered by Health Resources and Serivces Administration (HRSA) and support eligible health care providers in the battle against the COVID-19 pandemic. PRF provides relief funds to eligible providers of health care services and support of health care-related expenes or lost revenues attributable to coronavirus. ARP Rural Distribution addresses the disproportionate impact that COVID-19 has had on rural communities and rural health care providers. PRF and ARP Rural Distriubution recipients must only use payments for eligible expenses, including services rendered, and lost revenues during the period of availability, as outlined in the table below. Providers must use consistent basis of accounting to determine expenses. PRF and ARP Rural Distrution recipients may use payments for eligible expenses incurred prior to receipt of those payments (i.e., pre-award costs) dating back to January 1, 2020, so long as they are to prevent, prepare for, and respond to coronavirus. (See Notes to the SEFA for chart/table).
Title: Pass-through to Subrecipients
Accounting Policies: Expenditures reported on the Schedule are reported on the accural 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.
De Minimis Rate Used: N
Rate Explanation: Monongahela Valley Association of Health Centers, Inc. has elected not to use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance.
There were no awards passed through to subrecipients.
Title: Assistance Listing (Catalog of Federal Domestic Assistance (CFDA))
Accounting Policies: Expenditures reported on the Schedule are reported on the accural 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.
De Minimis Rate Used: N
Rate Explanation: Monongahela Valley Association of Health Centers, Inc. has elected not to use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance.
Assistance Listing (AL) has replaced the Catalog of Domestic Assistance (CFDA) for identifying federal programs.