Title: 1. Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: The Inn has elected 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 the federal award activity of St. Christopher’s Inn, Inc. (the Inn) under programs of the federal government for the year ended December 31, 2022. 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). Because the Schedule presents only a selected portion of the operations of the Inn, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Inn.
Title: 2. Summary of Significant Accounting Policies
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: The Inn has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: 3. Indirect Cost Rate
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: The Inn has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The Inn has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Title: 4. Block Grants for the Prevention and Treatment of Substance Abuse
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: The Inn has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The Schedule includes Block Grants for Prevention and Treatment of Substance Abuse (Block Grant) program expenditures of approximately $45,000 which are out-of-period expenditures. These expenditures are reported in accordance with the terms and conditions included in the New York State (NYS) Office of Addiction Services and Supports (OASAS) contract related to the Block Grant.
Title: 5. Donated Personal Protective Equipment (Unaudited)
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: The Inn has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
During the year ended December 31, 2022, the Inn did not receive any personal protective equipment.
Title: 6. Entities Included in the Schedule
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: The Inn has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The accompanying Schedule includes the following entity as identified by individual tax identification number (TIN) and entity name:
TIN#
Entity
13-3668321
St. Christopher’s Inn, Inc.
Title: 7. Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Program
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: The Inn has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
As detailed on the Schedule, the Inn has reported federal expenditures of $584,929 within Federal Assistance Listing Number 93.498, Provider Relief Fund and American Rescue Plan (ARP) Rural Distributions. There are no lost revenues applied for the year ended December 31, 2022.
Title: 8. Subsequent Events
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: The Inn has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The Inn has evaluated subsequent events occurring after the financial statements date of December 31, 2022, through July 31, 2023, except for our report on the supplemental schedule of expenditures of federal awards, for which the subsequent events date is September 20, 2024, which is the date these financial statements were available to be issued.
There were no subsequent events requiring adjustment to or additional disclosures to the financial statements other than as follows:
During July 2024, the Inn was the victim of a ransomware attack during which some limited patient health information (PHI) and personally identifiable information (PII) is believed to have been exfiltrated. At this time, the investigation to identify the impacted data remains ongoing. Upon completion of the investigation, the Inn will provide any and all notifications in accordance with relevant law.