Notes to SEFA
Accounting Policies: Basis of Presentation: Accrual basis of accounting in accordance with the requirements of Title 2 US Code of Federal Resutation Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution - Assistance Listing Number 93.498: Payment Received Periods has a specified Period of Availability and timing of reporting requirements. Entities report into the HRSA PRF Reporting Portal after each Period's deadline to use the funds. The Schedule includes $951,422 received from HHS Between July 1, 2020 through December 31, 2020. Estimates: Conformity with accounting principles generally accepted in the United States of America requiring management to make estimates and assumptions that affect the reported amount in other income during the reporting period. Actual results could differ from those estimates.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.