Title: Basis of Presentation
Accounting Policies: Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement, except for expenditures related to CFDA 93.498, Provider Relief Fund (PRF). PRF does not apply the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, but rather applies the U.S. Department of Health and Human Services' guidance. For the PRF program, HHS has indicated the amounts on the schedule be reported corresponding to reporting requirements of the HHS PRF Portal. Payments from HHS for PRF are assigned to one of four 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 in the HHS PRF Portal after each Period's deadline to use the funds (i.e., after the end of the Period of Availability).
De Minimis Rate Used: N
Rate Explanation: The Center has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards (the Schedule) includes federal grant activity of Missouri Delta Medical Center under programs of the federal government for the year ended September 30, 2023. The information in this Schedule is presented in accordance with 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 Missouri Delta Medical Center, it is not intended to and does not present the financial position, changes in net position, or cash flows of Missouri Delta Medical Center.
Title: Summary of Significant Accounting Policies
Accounting Policies: Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement, except for expenditures related to CFDA 93.498, Provider Relief Fund (PRF). PRF does not apply the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, but rather applies the U.S. Department of Health and Human Services' guidance. For the PRF program, HHS has indicated the amounts on the schedule be reported corresponding to reporting requirements of the HHS PRF Portal. Payments from HHS for PRF are assigned to one of four 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 in the HHS PRF Portal after each Period's deadline to use the funds (i.e., after the end of the Period of Availability).
De Minimis Rate Used: N
Rate Explanation: The Center has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement, except for expenditures related to CFDA 93.498, Provider Relief Fund (PRF). PRF does not apply the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, but rather applies the U.S. Department of Health and Human Services' guidance. For the PRF program, HHS has indicated the amounts on the schedule be reported corresponding to reporting requirements of the HHS PRF Portal. Payments from HHS for PRF are assigned to one of four 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 in the HHS PRF Portal after each Period's deadline to use the funds (i.e., after the end of the Period of Availability).
Title: Subrecipients
Accounting Policies: Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement, except for expenditures related to CFDA 93.498, Provider Relief Fund (PRF). PRF does not apply the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, but rather applies the U.S. Department of Health and Human Services' guidance. For the PRF program, HHS has indicated the amounts on the schedule be reported corresponding to reporting requirements of the HHS PRF Portal. Payments from HHS for PRF are assigned to one of four 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 in the HHS PRF Portal after each Period's deadline to use the funds (i.e., after the end of the Period of Availability).
De Minimis Rate Used: N
Rate Explanation: The Center has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
As required by Uniform Guidance section 310(b)(5), the Center did not provide any federal funds to subrecipients during fiscal year ended September 30, 2023.
Title: Indirect Cost Rate
Accounting Policies: Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement, except for expenditures related to CFDA 93.498, Provider Relief Fund (PRF). PRF does not apply the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, but rather applies the U.S. Department of Health and Human Services' guidance. For the PRF program, HHS has indicated the amounts on the schedule be reported corresponding to reporting requirements of the HHS PRF Portal. Payments from HHS for PRF are assigned to one of four 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 in the HHS PRF Portal after each Period's deadline to use the funds (i.e., after the end of the Period of Availability).
De Minimis Rate Used: N
Rate Explanation: The Center has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The Center has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Non-Cash Assistance, Insurance or Loans
Accounting Policies: Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement, except for expenditures related to CFDA 93.498, Provider Relief Fund (PRF). PRF does not apply the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, but rather applies the U.S. Department of Health and Human Services' guidance. For the PRF program, HHS has indicated the amounts on the schedule be reported corresponding to reporting requirements of the HHS PRF Portal. Payments from HHS for PRF are assigned to one of four 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 in the HHS PRF Portal after each Period's deadline to use the funds (i.e., after the end of the Period of Availability).
De Minimis Rate Used: N
Rate Explanation: The Center has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
As required by the Uniform Guidance section 310(b)(6), the Center did not receive or administer any insurance and had no loans or loan guarantees outstanding at year ended September 30, 2023. There was no non-cash assistance received for the fiscal year-ended September 30, 2023.