Notes to SEFA
Title: Note A - Basis of Presentation
Accounting Policies: (1) 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. 2) Pass-through entity identifying numbers are presented where available. (3) The Board did not elect to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The Board did not elect to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of
Eastern Shore Community Services Board under programs of the federal government 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
Eastern Shore Community Services Board, it is not intended to and does not present the financial position, changes in
net position, or cash flows of Eastern Shore Community Services Board.
Title: Note C - Subrecipients
Accounting Policies: (1) 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. 2) Pass-through entity identifying numbers are presented where available. (3) The Board did not elect to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The Board did not elect to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance.
No awards were passed through to subrecipients.
Title: Note D - Provider Relief Fund
Accounting Policies: (1) 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. 2) Pass-through entity identifying numbers are presented where available. (3) The Board did not elect to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The Board did not elect to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance.
Based on current guidance from the Department of Health and Human Services (HHS), PRF expenditures (including
lost revenue) are to be reported on the SEFA based upon PRF reports submitted through the Health Resources and
Services Administration (HRSA) reporting portal. Therefore, the amount of PRF expenditures included on the FYE
June 30, 2023 SEFA is based upon the PRF reporting portal guidelines for Periods 4 and 5, as specified by HHS.
Title: Note E - Relationship to Financial Statements
Accounting Policies: (1) 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. 2) Pass-through entity identifying numbers are presented where available. (3) The Board did not elect to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The Board did not elect to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance.
Total federal expenditures per basic financial statements $ 1,682,313
COVID-19 Provider Relief Funds - Period 4 (reported FY23) 191,043
Total federal expenditures per the Schedule of Expenditures of Federal Awards $ 1,873,356