Notes to SEFA
Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expendiures 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: Mountaineer Community Health Center, Inc. has elected not to use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance.
The accompaning Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the Center under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requiremnts 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 Mountaineer Community Health Center, Inc., it is not intended to and does not present the financial position, changes in net assets, or cashflows of Mountaineer Community Health Center, Inc.
Title: Summary of Provider Relief Funds (PRF) and American Rescue Plan (ARP)
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expendiures 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: Mountaineer Community Health Center, 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 American Rescue Plan (ARP) Rural Distrubution are administered by the Health Resources and Services Administration (HRSA) and support eligible health care providers in the battle against the COVID-19 pandemic. PRFprovides relief funds to eligible providers of health care services and support for health care-related expenses 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 Distribution 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 a consistent basis of accounting to determine expenses. PRF and ARP Rural Distribution 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.
Title: Pass-Through to Subrecipients
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expendiures 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: Mountaineer Community Health Center, 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 accrual basis of accounting. Such expendiures 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: Mountaineer Community Health Center, 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 Federal Domestic Assistance (CFDA) for identifying federal programs.