Notes to SEFA
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 Guidanc wherein certain types of expenditures are not allowable or are limited as to reimbursement. Rutland Mental Health Services, Inc. has elected not to use the 10 percent de minimis direct cost rate as allowed under the Uniform Guidance because no direct costs were allowed under the federal awards.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The accompanying schedule of federal awards includes award activity of Rutland Mental Health Services, Inc. under programs of the federal government for the year ended June 30, 2023. The information in this Scheduleis 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 Rutland Mental Health Services, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Rutland Mental Health Services, Inc.
Title: Provider Relief Funds
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 Guidanc wherein certain types of expenditures are not allowable or are limited as to reimbursement. Rutland Mental Health Services, Inc. has elected not to use the 10 percent de minimis direct cost rate as allowed under the Uniform Guidance because no direct costs were allowed under the federal awards.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
During the years ended June 30, 2022 and June 30, 2023, Rutland Mental Health Services, Inc. has received $636,804 in provider relief funds. Rutland Mental Health Services, Inc. followed the U.S. Department of Health and Human Services, Inc. reporting requirements based on the period of availability for each payment recieved. Rutland Mental Health Services, Inc. recieved $334,658 in provider relief funds in Period 3 which was subject to Uniform Guidance at June 30, 2022 and recognized as revenue during the year ended June 30, 2021. Rutland Mental Health Services, Inc. recieved $302,146 in provider relief funds in Period 4 which was recognized as revenue for the year ended June 30, 2022, but not subject to the Uniform Guidance until June 30, 2023, as shown on the above schedule.