Notes to SEFA
Title: PROVIDER RELIEF FUNDS
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) summarizes the expenditures of Washington Township Health Care District (the District) under programs of the federal government for the year ended June 30, 2023. The information presented in the Schedule is presented on the accrual basis of accounting and prepared in accordance with the requirements of Title 2 U.S. Code of Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of the Districts financial statements and it is not intended to and does not present the net position, revenues, expenses, and changes in net position, and cash flows of the District.
De Minimis Rate Used: N
Rate Explanation: The District did not elect to use the 10% de minimis cost rate as described in Section 200.414 of Uniform Guidance.
The Schedule includes grant activity related to the Department of Health and Human Services ("HHS") Provider Relief Fund and American Rescue Plan (ARP) Distribution Assistance Listing Number 93.498. As required based on guidance in the 2023 OMB Compliance Supplement, the Schedule includes all Period 4 and Period 5 funds received between July 1, 2021 and June 30, 2022 and expended by June 30, 2023 as reported to Health Resources & Services Administration (HRSA) via the PRF Reporting Portal. The Schedule thus includes $1,410,165 of direct expenditures. Given the timing covered by Period 4 and Period 5 funds, certain of these expenses were reflected in the Districts fiscal year 2022 financial statements.
Title: FEMA PUBLIC ASSISTANCE
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) summarizes the expenditures of Washington Township Health Care District (the District) under programs of the federal government for the year ended June 30, 2023. The information presented in the Schedule is presented on the accrual basis of accounting and prepared in accordance with the requirements of Title 2 U.S. Code of Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of the Districts financial statements and it is not intended to and does not present the net position, revenues, expenses, and changes in net position, and cash flows of the District.
De Minimis Rate Used: N
Rate Explanation: The District did not elect to use the 10% de minimis cost rate as described in Section 200.414 of Uniform Guidance.
The District applied for reimbursement of certain expenses related to the COVID-19 pandemic under Assistance Listing #97.036, FEMA Public Assistance through the Disaster Grants – Public Assistance (Presidentially Declared Disasters). Expenditures are reflected in the Schedule in the year in which a project application is obligated and expenditures have been incurred. The Schedule thus includes $545,560 of expenditures incurred in fiscal years 2021 and 2022, which were obligated in fiscal year 2023 and represents a reconciling item between the federal expenses in the District’s financial statements and the amount included on the Schedule.