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. Pass-through agency identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: Good Shepherd has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.The auditee did not use the de minimis cost rate.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Good Shepherd Rehabilitation Network and Controlled Entities (collectively, Good Shepherd) 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 Good Shepherd, it is not intended to and does not present the financial position, changes in net assets or cash flows of Good Shepherd.
The Schedule includes expenditures of the U.S. Department of Health and Human Services (HHS) Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution program (PRF) of the Good Shepherd for the periods of availability which ended in the year ended June 30, 2023.
Title: Summary of Significant Accounting Policies
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. Pass-through agency identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: Good Shepherd has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.The auditee did not use 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. Pass-through agency identifying numbers are presented where available.
Title: Indirect Cost Rate
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. Pass-through agency identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: Good Shepherd has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.The auditee did not use the de minimis cost rate.
Good Shepherd did not elect to use the 10% de minimis indirect cost rate allowed under Uniform Guidance.
Title: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution - Assistance Listing Number 93.498
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. Pass-through agency identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: Good Shepherd has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.The auditee did not use the de minimis cost rate.
For the HHS awards related to the PRF, HHS has indicated the amounts on the Schedule be reported corresponding to reporting requirements of the Health Resources and Services Administration (HRSA) PRF Reporting Portal. Payments from HHS for PRF are assigned to "Payment Received Periods" (each, a Period) based upon the date each payment was received. Each Period has a specified Period of Availability and timing of reporting requirements. Entities report into the HRSA PRF Reporting Portal after each Period's deadline to use the funds (i.e., after the end of the Period of Availability). The Schedule includes $423,000 received from HHS between July 1, 2021 through December 31, 2021. In accordance with the guidance from HHS, the Schedule includes expenditures for the periods of availability which ended in the year ended June 30, 2023 (i.e., Period 4).
The Schedule includes the following entities that received funding from the PRF:
Legal Entity Name Tax Identification Number
Good Shepherd Rehabilitation Network 23-2216041
Good Shepherd Home Long-Term Care Facility, Inc. 23-2215800
Good Shepherd Rehabilitation Hospital 23-1371947
Good Shepherd at Home, LLC 37-1875087
Good Shepherd Long Term Acute Services, Inc. 23-3009874
Title: Disaster Grants - Public Assistance (Presidentially Declared Disasters) - Assistance Listing
Number 97.036
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. Pass-through agency identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: Good Shepherd has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.The auditee did not use the de minimis cost rate.
The Federal Emergency Management Agency (FEMA) requires that FEMA has approved a project worksheet and that there have been eligible expenditures incurred for the approved project prior to reporting this program on the Schedule. In accordance with FEMA's guidance, the expenditures reported on the current year Schedule relate to amounts incurred and reported in the consolidated financial statements of Good Shepherd for the years ended June 30, 2022, 2021 and 2020.