Notes to SEFA
Title: Provider Relief Fund
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity ofEastern Shore Community Services Board under programs of the federal government for the year ended June 30,2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code ofFederal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements forFederal Awards (Uniform Guidance) . Because the Schedule presents only a selected portion of the operations ofEastern Shore Community Services Board, it is not intended to and does not present the financial position, changes innet position, or cash flows of Eastern Shore Community Services Board. (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 auditee did not use the de minimis cost rate.
Based on current guidance from the Department of Health and Human Services (HHS), PRF expenditures (includinglost revenue) are to be reported on the SEFA based upon PRF reports submitted through the Health Resources andServices Administration (HRSA) reporting portal. Therefore, the amount of PRF expenditures included on the FYEJune 30, 2022 SEFA is based upon the PRF reporting portal guidelines for Periods 2 and 3, as specified by HHS.
Title: Relationship to Financial Statements
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity ofEastern Shore Community Services Board under programs of the federal government for the year ended June 30,2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code ofFederal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements forFederal Awards (Uniform Guidance) . Because the Schedule presents only a selected portion of the operations ofEastern Shore Community Services Board, it is not intended to and does not present the financial position, changes innet position, or cash flows of Eastern Shore Community Services Board. (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 auditee did not use the de minimis cost rate.
Appropriations from the Commonwealth of Virginia, including passthroughgrants = $1,482,228Direct federal aid = 256,709Total federal expenditures per basic financial statements = $ 1,738,937COVID-19 Provider Relief Funds - Period 2 (reported FY22) = 363,598COVID-19 Provider Relief Funds - Period 4 (reported FY23) = ( 191,043)Total federal expenditures per the Schedule of Expenditures of Federal Awards = $1,911,492