Title: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal award transactions of Jewish Home of Rochester (the Home) reported on the accrual basis of accounting. 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). In accordance with these requirements, certain grants are not dependent on the Homes expenditure activity and, accordingly, are considered to be expended in the fiscal year of receipt. The amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Because the schedule of expenditures of federal awards presents only a selected portion of the operations of the Home, it is not intended to and does not present the financial position, change in net assets or cash flows of the Home. The Home has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
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 and American Rescue Plan (ARP) Rural Distribution (PRF) 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 $384,030 and $125,004 received from HHS between January 1, 2021 to June 30, 2021 and July 1, 2021 to December 31, 2021, respectively. In accordance with guidance from HHS, these amounts are presented as Period 3 and Period 4, respectively. Such amounts were recognized as COVID-19 Relief Revenue in the Homes financial statements as shown in the schedule in the years ended December 31, 2021 and December 31, 2022. Due to the PRF Reporting requirements, these amounts are not the total PRF received and/or recognized as COVID-19 Relief Revenue in the years presented in the schedule.
Title: COVID-19 Disaster Grants Public Assistance (Presidentially Declared Dis
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal award transactions of Jewish Home of Rochester (the Home) reported on the accrual basis of accounting. 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). In accordance with these requirements, certain grants are not dependent on the Homes expenditure activity and, accordingly, are considered to be expended in the fiscal year of receipt. The amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Because the schedule of expenditures of federal awards presents only a selected portion of the operations of the Home, it is not intended to and does not present the financial position, change in net assets or cash flows of the Home. The Home has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Following a Presidential declaration of a major disaster or an emergency, the Federal Emergency Management Agency (FEMA) and Department of Homeland Security (DHS), awarded grants to assist certain entities to respond and recover from disasters in this case COVID-19, to help reduce the spread of infection. Included in the Schedule of Federal Expenditures the Home has recorded $1,763,472 for expenditures incurred and reimbursed or obligated from FEMA on claims related to qualified COVID-19 expenditures with service dates during the years ended December 2021 and 2022.
Title: Estimates
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal award transactions of Jewish Home of Rochester (the Home) reported on the accrual basis of accounting. 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). In accordance with these requirements, certain grants are not dependent on the Homes expenditure activity and, accordingly, are considered to be expended in the fiscal year of receipt. The amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Because the schedule of expenditures of federal awards presents only a selected portion of the operations of the Home, it is not intended to and does not present the financial position, change in net assets or cash flows of the Home. The Home has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The preparation of the schedule in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amount in COVID-19 Relief Revenue during the reporting period. Actual results could differ from those estimates.
Title: Subsequent Events
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal award transactions of Jewish Home of Rochester (the Home) reported on the accrual basis of accounting. 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). In accordance with these requirements, certain grants are not dependent on the Homes expenditure activity and, accordingly, are considered to be expended in the fiscal year of receipt. The amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Because the schedule of expenditures of federal awards presents only a selected portion of the operations of the Home, it is not intended to and does not present the financial position, change in net assets or cash flows of the Home. The Home has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The schedule and related disclosures include evaluation of events through August 28, 2023, which is the date the schedule was available to be issued.