Notes to SEFA
Title: Provider Relief Fund and American Rescue Plan Rural Distribution
Accounting Policies: 1. Basis of PresentationThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federalawards of The Brethren Home Foundation and Related Organization (the Organization) under programsof the federal government for the year ended June 30, 2022. The information in the Schedule ispresented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR)Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for FederalAwards (Uniform Guidance). Because the Schedule presents only a select portion of the operations of theOrganization, it is not intended to and does not present the financial position, results of operations andchange in net assets or cash flows of the Organization.2. Summary of Significant Accounting PoliciesExpenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the costs 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 auditee did not use the de minimis cost rate.
For the U.S. Department of Health and Human Services (HHS) award related to the Provider Relief Fundand American Rescue Plan (ARP) Rural Distribution (PRF) program, HHS has indicated the amounts onthe Schedule be reported corresponding to reporting requirements of the Health Resources and ServicesAdministration (HRSA) PRF Reporting Portal. Payments from HHS for PRF are assigned to 'PaymentReceived 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 reportinto the HRSA PRF Reporting Portal after each Period's deadline to use the funds (i.e., after the end ofthe Period of Availability).The Schedule for the year ended June 30, 2022 includes expenditures and lost revenues included in thePeriod 2 and Period 3 PRF Reports submitted for the Organization. The Period 2 PRF Reports includepayments received for the period July 1, 2020 to December 31, 2020. The deadline to use these fundswas December 31, 2021. The Period 3 PRF Reports include payments received for the period January 1,2021 to June 30, 2021. The deadline to use these funds was June 30, 2022.The Schedule includes the following entities that received the PRF program:Legal Entity Name Tax Identification Number PRF AmountThe Brethren Home Community 23-1409664 $ 597,863
Title: Disaster Grants, Public Assistance (Presidentially Declared Disasters) - As
Accounting Policies: 1. Basis of PresentationThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federalawards of The Brethren Home Foundation and Related Organization (the Organization) under programsof the federal government for the year ended June 30, 2022. The information in the Schedule ispresented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR)Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for FederalAwards (Uniform Guidance). Because the Schedule presents only a select portion of the operations of theOrganization, it is not intended to and does not present the financial position, results of operations andchange in net assets or cash flows of the Organization.2. Summary of Significant Accounting PoliciesExpenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the costs 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 auditee did not use the de minimis cost rate.
The Federal Emergency Management Agency (FEMA) requires that FEMA has approved a projectworksheet and that there have been eligible expenditures incurred for the approved project prior toreporting this program on the Schedule of Expenditures of Federal Awards (Schedule). In accordancewith FEMA's guidance, $757,051 of the expenditures reported on the current year Schedule relate toamounts incurred and reported in the financial statements of the Organization for the year ended June 30,2022.