Title: Basis of Presentation
Accounting Policies: Note 1: Basis of Presentation
The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the
federal award activity of VNA Health Care (VNA or the Organization) under programs of the
federal government for the year ended June 30, 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 the operations of the
Organization, it is not intended to and does not present the financial position, changes in net assets,
functional expenses, or cash flows of VNA.
Note 2: Basis of Accounting
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 represent adjustments or credits made in the normal
course of business to amounts reported as expenditures in prior years.
Note 3: Indirect Cost Rate
VNA has elected to use the 10% de minimis indirect cost rate allowed under the Uniform
Guidance.
Note 4: Financial Statement Revenue
The financial statements for the years ended June 30, 2023 and 2022, reflect revenue recognized
from the Provider Relief Fund and American Rescue Plan Rural Distribution (PRF) of $1,669,995
and $478,543, respectively. The SEFA for the year ended June 30, 2023, includes PRF of
$1,669,995 which consists of PRF received during Reporting Periods 3 and 4, in accordance with
the requirement of the compliance supplement for assistance listing number 93.498.
Note 5: Other
There were no other amounts of federal insurance, loans, or loan guarantees outstanding as of and
for the year ended June 30, 2023. None of the federal awards were expended in the form of
noncash assistance, including federal insurances.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of VNA Health Care (VNA or the Organization) under programs of the
federal government for the year ended June 30, 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 the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, functional expenses, or cash flows of VNA.
Title: Basis of Accounting
Accounting Policies: Note 1: Basis of Presentation
The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the
federal award activity of VNA Health Care (VNA or the Organization) under programs of the
federal government for the year ended June 30, 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 the operations of the
Organization, it is not intended to and does not present the financial position, changes in net assets,
functional expenses, or cash flows of VNA.
Note 2: Basis of Accounting
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 represent adjustments or credits made in the normal
course of business to amounts reported as expenditures in prior years.
Note 3: Indirect Cost Rate
VNA has elected to use the 10% de minimis indirect cost rate allowed under the Uniform
Guidance.
Note 4: Financial Statement Revenue
The financial statements for the years ended June 30, 2023 and 2022, reflect revenue recognized
from the Provider Relief Fund and American Rescue Plan Rural Distribution (PRF) of $1,669,995
and $478,543, respectively. The SEFA for the year ended June 30, 2023, includes PRF of
$1,669,995 which consists of PRF received during Reporting Periods 3 and 4, in accordance with
the requirement of the compliance supplement for assistance listing number 93.498.
Note 5: Other
There were no other amounts of federal insurance, loans, or loan guarantees outstanding as of and
for the year ended June 30, 2023. None of the federal awards were expended in the form of
noncash assistance, including federal insurances.
De Minimis Rate Used: Y
Rate Explanation: The auditee used 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 as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
Title: Indirect Cost Rate
Accounting Policies: Note 1: Basis of Presentation
The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the
federal award activity of VNA Health Care (VNA or the Organization) under programs of the
federal government for the year ended June 30, 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 the operations of the
Organization, it is not intended to and does not present the financial position, changes in net assets,
functional expenses, or cash flows of VNA.
Note 2: Basis of Accounting
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 represent adjustments or credits made in the normal
course of business to amounts reported as expenditures in prior years.
Note 3: Indirect Cost Rate
VNA has elected to use the 10% de minimis indirect cost rate allowed under the Uniform
Guidance.
Note 4: Financial Statement Revenue
The financial statements for the years ended June 30, 2023 and 2022, reflect revenue recognized
from the Provider Relief Fund and American Rescue Plan Rural Distribution (PRF) of $1,669,995
and $478,543, respectively. The SEFA for the year ended June 30, 2023, includes PRF of
$1,669,995 which consists of PRF received during Reporting Periods 3 and 4, in accordance with
the requirement of the compliance supplement for assistance listing number 93.498.
Note 5: Other
There were no other amounts of federal insurance, loans, or loan guarantees outstanding as of and
for the year ended June 30, 2023. None of the federal awards were expended in the form of
noncash assistance, including federal insurances.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
VNA has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Financial Statement Revenue
Accounting Policies: Note 1: Basis of Presentation
The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the
federal award activity of VNA Health Care (VNA or the Organization) under programs of the
federal government for the year ended June 30, 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 the operations of the
Organization, it is not intended to and does not present the financial position, changes in net assets,
functional expenses, or cash flows of VNA.
Note 2: Basis of Accounting
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 represent adjustments or credits made in the normal
course of business to amounts reported as expenditures in prior years.
Note 3: Indirect Cost Rate
VNA has elected to use the 10% de minimis indirect cost rate allowed under the Uniform
Guidance.
Note 4: Financial Statement Revenue
The financial statements for the years ended June 30, 2023 and 2022, reflect revenue recognized
from the Provider Relief Fund and American Rescue Plan Rural Distribution (PRF) of $1,669,995
and $478,543, respectively. The SEFA for the year ended June 30, 2023, includes PRF of
$1,669,995 which consists of PRF received during Reporting Periods 3 and 4, in accordance with
the requirement of the compliance supplement for assistance listing number 93.498.
Note 5: Other
There were no other amounts of federal insurance, loans, or loan guarantees outstanding as of and
for the year ended June 30, 2023. None of the federal awards were expended in the form of
noncash assistance, including federal insurances.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
The financial statements for the years ended June 30, 2023 and 2022, reflect revenue recognized from the Provider Relief Fund and American Rescue Plan Rural Distribution (PRF) of $1,669,995 and $478,543, respectively. The SEFA for the year ended June 30, 2023, includes PRF of $1,669,995 which consists of PRF received during Reporting Periods 3 and 4, in accordance with the requirement of the compliance supplement for assistance listing number 93.498.
Title: Other
Accounting Policies: Note 1: Basis of Presentation
The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the
federal award activity of VNA Health Care (VNA or the Organization) under programs of the
federal government for the year ended June 30, 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 the operations of the
Organization, it is not intended to and does not present the financial position, changes in net assets,
functional expenses, or cash flows of VNA.
Note 2: Basis of Accounting
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 represent adjustments or credits made in the normal
course of business to amounts reported as expenditures in prior years.
Note 3: Indirect Cost Rate
VNA has elected to use the 10% de minimis indirect cost rate allowed under the Uniform
Guidance.
Note 4: Financial Statement Revenue
The financial statements for the years ended June 30, 2023 and 2022, reflect revenue recognized
from the Provider Relief Fund and American Rescue Plan Rural Distribution (PRF) of $1,669,995
and $478,543, respectively. The SEFA for the year ended June 30, 2023, includes PRF of
$1,669,995 which consists of PRF received during Reporting Periods 3 and 4, in accordance with
the requirement of the compliance supplement for assistance listing number 93.498.
Note 5: Other
There were no other amounts of federal insurance, loans, or loan guarantees outstanding as of and
for the year ended June 30, 2023. None of the federal awards were expended in the form of
noncash assistance, including federal insurances.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
There were no other amounts of federal insurance, loans, or loan guarantees outstanding as of and for the year ended June 30, 2023. None of the federal awards were expended in the form of noncash assistance, including federal insurances.