Notes to SEFA
Title: Loans and Loan Guarantees
Accounting Policies: This schedule is presented on the accrual basis of accounting. The information in this schedule is presented 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 Federal Awards (Uniform Guidance). Therefore, some amounts presented in this
schedule may differ from amounts presented in, or used in the preparation of the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The auditee had no loans or loan guarantees during or at the end of the year, except for the loans payable to USDA Rural
Development and to banks, which are indicated in the Notes to the basic financial statements of the Organization.
Title: Pass Through Funds
Accounting Policies: This schedule is presented on the accrual basis of accounting. The information in this schedule is presented 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 Federal Awards (Uniform Guidance). Therefore, some amounts presented in this
schedule may differ from amounts presented in, or used in the preparation of the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Organization did not pass through any funds to subrecipients.
Title: Provider Relief Funds
Accounting Policies: This schedule is presented on the accrual basis of accounting. The information in this schedule is presented 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 Federal Awards (Uniform Guidance). Therefore, some amounts presented in this
schedule may differ from amounts presented in, or used in the preparation of the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
These funds were received between July 1, 2021 and December 31, 2021. The funds were expended between fiscal year 2021
and fiscal year 2022. Funds are reported in compliance with the applicable reporting period per the Compliance Supplement.