Title: Basis of Presentation
Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Hospice & Palliative Care Buffalo, Inc. and Related Entities (the Organization) under programs of the Federal government for the year ended December 31, 2023. The information in the 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 the Organization, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Organization. The EIN of the entity that received the federal funding is 51-0202066.
There are no expenditures of federal awards for Hospice Foundation of Western New York, Inc., Inc., Hospice & Palliative Care Buffalo, Inc., Saunders Properties of WNY, Inc. or Supportive Medical Partners, PLLC for the year ended December 31, 2023.
Under guidance provided by the United States Department of Health and Human Services (DHHS), grants under the Provider Relief Fund are recognized in the Schedule upon the submission of reports to DHHS covering the related incurred lost revenue or eligible expenditures. Accordingly, as reporting occurred during 2023, the Schedule for the year ended December 31, 2023 includes $885,369 of Provider Relief Fund grants which were received, covered lost revenue or extra costs incurred or expended, and which were recognized as revenue in the consolidated statement of activities and changes in net assets for the year ended December 31, 2022.
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.
De Minimis Rate Used: N
Rate Explanation: The Organization has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Hospice & Palliative Care Buffalo, Inc. and Related Entities (the Organization) under programs of the Federal government for the year ended December 31, 2023. The information in the 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 the Organization, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Organization. The EIN of the entity that received the federal funding is 51-0202066.
There are no expenditures of federal awards for Hospice Foundation of Western New York, Inc., Inc., Hospice & Palliative Care Buffalo, Inc., Saunders Properties of WNY, Inc. or Supportive Medical Partners, PLLC for the year ended December 31, 2023.
Title: Summary of Significant Accounting Policies
Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Hospice & Palliative Care Buffalo, Inc. and Related Entities (the Organization) under programs of the Federal government for the year ended December 31, 2023. The information in the 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 the Organization, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Organization. The EIN of the entity that received the federal funding is 51-0202066.
There are no expenditures of federal awards for Hospice Foundation of Western New York, Inc., Inc., Hospice & Palliative Care Buffalo, Inc., Saunders Properties of WNY, Inc. or Supportive Medical Partners, PLLC for the year ended December 31, 2023.
Under guidance provided by the United States Department of Health and Human Services (DHHS), grants under the Provider Relief Fund are recognized in the Schedule upon the submission of reports to DHHS covering the related incurred lost revenue or eligible expenditures. Accordingly, as reporting occurred during 2023, the Schedule for the year ended December 31, 2023 includes $885,369 of Provider Relief Fund grants which were received, covered lost revenue or extra costs incurred or expended, and which were recognized as revenue in the consolidated statement of activities and changes in net assets for the year ended December 31, 2022.
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.
De Minimis Rate Used: N
Rate Explanation: The Organization has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Under guidance provided by the United States Department of Health and Human Services (DHHS), grants under the Provider Relief Fund are recognized in the Schedule upon the submission of reports to DHHS covering the related incurred lost revenue or eligible expenditures. Accordingly, as reporting occurred during 2023, the Schedule for the year ended December 31, 2023 includes $885,369 of Provider Relief Fund grants which were received, covered lost revenue or extra costs incurred or expended, and which were recognized as revenue in the consolidated statement of activities and changes in net assets for the year ended December 31, 2022.
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.
Title: Indirect Cost Rate
Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Hospice & Palliative Care Buffalo, Inc. and Related Entities (the Organization) under programs of the Federal government for the year ended December 31, 2023. The information in the 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 the Organization, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Organization. The EIN of the entity that received the federal funding is 51-0202066.
There are no expenditures of federal awards for Hospice Foundation of Western New York, Inc., Inc., Hospice & Palliative Care Buffalo, Inc., Saunders Properties of WNY, Inc. or Supportive Medical Partners, PLLC for the year ended December 31, 2023.
Under guidance provided by the United States Department of Health and Human Services (DHHS), grants under the Provider Relief Fund are recognized in the Schedule upon the submission of reports to DHHS covering the related incurred lost revenue or eligible expenditures. Accordingly, as reporting occurred during 2023, the Schedule for the year ended December 31, 2023 includes $885,369 of Provider Relief Fund grants which were received, covered lost revenue or extra costs incurred or expended, and which were recognized as revenue in the consolidated statement of activities and changes in net assets for the year ended December 31, 2022.
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.
De Minimis Rate Used: N
Rate Explanation: The Organization has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The Organization has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.