Notes to SEFA
Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recogized following the cost principles contained in the Uniform Guidance, wherein certain types of expendtiures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Monongahela Valley Association of Health Centers, Inc. has elected not to use the 10 percent de minimus 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 the Association under programs of the federal government for the year ended January 31, 2024. 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). Because the Schedule presents only a selected portion of the operations of Monongahela Valley Association of Health Centers, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Monongahela Valley Association of Health Centers, Inc.
Title: Summary of Provider Relief Funds (PRF) and American Rescure Plan (ARP)
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recogized following the cost principles contained in the Uniform Guidance, wherein certain types of expendtiures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Monongahela Valley Association of Health Centers, Inc. has elected not to use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance.
The Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution are administered by the Health Resources and Services Administration (HRSA) and support eligible health care providers in the battle against the COVID-19 pandemic. PRF provided relief funds to eligible providers of health care services and support for health care-related expenses or lost revenues attributable to coronvirus. ARP Rural Distribution addresses the disproportionate impact that COVID-19 has had on rural communities and rural health care providers. PRF and ARP Rural Distribution recipients must only use payments for eligible expenses, including services rendered, and lost revenues during the period of availability, as outlined in the table below. Providers must use a consistent basis of accounting to determine expenses. PRF and ARP Rural Distribution recipients may use payments for eligible expenses incurred prior to receipt of those payments (i.e., pre-award costs) dating back to January 1, 2020, so long as hey are to prevent, prepare for, and respond to coronavirus. (See notes to SEFA for chart/table)
Title: Pass-Through to Subrecipients
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recogized following the cost principles contained in the Uniform Guidance, wherein certain types of expendtiures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Monongahela Valley Association of Health Centers, Inc. has elected not to use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance.
There were no awards passed through to subrecipients.
Title: Assistance Listing (Catalog of Federal Domestic Assistance (CFDA)
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recogized following the cost principles contained in the Uniform Guidance, wherein certain types of expendtiures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Monongahela Valley Association of Health Centers, Inc. has elected not to use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance.
Assistance Listing (Catalog of Federal Domestic Assistance (CFDA) for identifying federal programs.