Notes to SEFA
Title: RECEIVABLE FROM DEPARTMENT OF HEALTH AND HUMAN SERVICES
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 limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Center submits requests for reimbursement to the Department of Health and Human Services (HHS) on a periodic basis. At January 31, 2022, receivables totaling $75,862 were outstanding from the HHS.
Title: PROVIDER RELIEF FUNDS 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 limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
For the HHS awards related to the Provider Relief Fund program, HHS has indicated the amounts on the schedule be reported corresponding to reporting requirements of the 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 Periods deadline to use the funds (i.e., after the end of the Period of Availability).The schedule includes $120,338 received from HHS between April 10, 2020 through December 31, 2020. In accordance with guidance from HHS, these amounts are presented as Period 1. Such amounts were recognized as revenue in the Companys financial statements as shown in the schedule in the year ended January 31, 2021. Due to the PRF Reporting requirements, these amounts may not be the total PRF received and/or recognized as revenue in the years presented in the schedule.