Title: 1. Summary of Significant Accounting Principles and Policies
Accounting Policies: St. Joseph's Center (the Center) is the reporting entity for financial statement purposes as described in Note 1 to the Center's basic financial statements. The accompanying schedule of expenditures of federal awards (the Schedule) presents the activity of all federal award programs of the Center.
Federal awards received directly from federal agencies, as well as federal awards passed through various departments of the Commonwealth of Pennsylvania are included on the Schedule.
De Minimis Rate Used: N
Rate Explanation: The Center has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
St. Joseph's Center (the Center) is the reporting entity for financial statement purposes as described in Note 1 to the Center's basic financial statements. The accompanying schedule of expenditures of federal
awards (the Schedule) presents the activity of all federal award programs of the Center. Federal awards received directly from federal agencies, as well as federal awards passed through various
departments of Pennsylvania are included on the Schedule.
Title: 2. Basis of Accounting and Presentation
Accounting Policies: St. Joseph's Center (the Center) is the reporting entity for financial statement purposes as described in Note 1 to the Center's basic financial statements. The accompanying schedule of expenditures of federal awards (the Schedule) presents the activity of all federal award programs of the Center.
Federal awards received directly from federal agencies, as well as federal awards passed through various departments of the Commonwealth of Pennsylvania are included on the Schedule.
De Minimis Rate Used: N
Rate Explanation: The Center has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The accompanying Schedule is presented under the accrual basis of accounting. The information in this Schedule is prepared in accordance with the requirements of Title 2 U.S. Code of Federal Regulations
(CFR) Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) and the Pennsylvania Department of Human Services awards.
Therefore, some amounts may differ from amounts presented in, or used in the preparation of, the financial statements.
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 (PRF) Program of the Center
for the periods of availability that ended in the fiscal year ended June 30, 2023.
Title: 3. Calculation of Federal and State Share of Medical Assistance Funding
Accounting Policies: St. Joseph's Center (the Center) is the reporting entity for financial statement purposes as described in Note 1 to the Center's basic financial statements. The accompanying schedule of expenditures of federal awards (the Schedule) presents the activity of all federal award programs of the Center.
Federal awards received directly from federal agencies, as well as federal awards passed through various departments of the Commonwealth of Pennsylvania are included on the Schedule.
De Minimis Rate Used: N
Rate Explanation: The Center has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Medical Assistance Program:
ICF/ID - Scranton, Swoyersville, Hughestown $ 21,455,805
Respite 15 Minute and Companion Services 402,877
Day Program 1,706,084
Early Intervention 190,784
Respite Day Program 34,640
Behavioral Support 2,987
Supportive Living Program 328,060
Federally eligible 24,121,237
FMAP rate 58.20%
MA funds expended $ 14,038,560
Title: 4. Indirect Cost Rate
Accounting Policies: St. Joseph's Center (the Center) is the reporting entity for financial statement purposes as described in Note 1 to the Center's basic financial statements. The accompanying schedule of expenditures of federal awards (the Schedule) presents the activity of all federal award programs of the Center.
Federal awards received directly from federal agencies, as well as federal awards passed through various departments of the Commonwealth of Pennsylvania are included on the Schedule.
De Minimis Rate Used: N
Rate Explanation: The Center has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The Center has not elected to use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance.
Title: 5. Relationship to Basic Financial Statements
Accounting Policies: St. Joseph's Center (the Center) is the reporting entity for financial statement purposes as described in Note 1 to the Center's basic financial statements. The accompanying schedule of expenditures of federal awards (the Schedule) presents the activity of all federal award programs of the Center.
Federal awards received directly from federal agencies, as well as federal awards passed through various departments of the Commonwealth of Pennsylvania are included on the Schedule.
De Minimis Rate Used: N
Rate Explanation: The Center has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Federal expenditures on the accompanying schedule of expenditures of federal awards are included as expenditures of the various programs in the Center's basic financial statements as follows:
Federal Program Center Program
Medical Assistance Program Intermediate Care Facility/Intellectual Disability
(ICF/ID) - Scranton, Swoyersville, Hughestown
Respite Day Program
Respite 15 Minute and Companion Services
Day Program
Supported Living Program
Behavioral Support
Early Intervention
Supportive Housing Program ICF/ID
Emergency Shelter Grant Program Mother Infant
COVID-19: Provider Relief Fund and American
Rescue Plan (ARP) Rural Distribution Contributions
Title: 6. Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution, Assistance Listing Number 93.498
Accounting Policies: St. Joseph's Center (the Center) is the reporting entity for financial statement purposes as described in Note 1 to the Center's basic financial statements. The accompanying schedule of expenditures of federal awards (the Schedule) presents the activity of all federal award programs of the Center.
Federal awards received directly from federal agencies, as well as federal awards passed through various departments of the Commonwealth of Pennsylvania are included on the Schedule.
De Minimis Rate Used: N
Rate Explanation: The Center has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
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 from the PRF 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 $70,534 received from HHS between July 1, 2021 through December 31, 2021. In accordance with the guidance from HHS, the Schedule includes expenditures and lost revenues for
the periods of availability that ended in the year ended June 30, 2023 (i.e., Period 4).
The Schedule includes the following entities that received the PRF program:
Legal Entity Name Tax Identification Number
St. Joseph's Center 24-0795689