Notes to SEFA
Title: COVID-19 - HRSA COVID-19 Claims Reimbursement for the Uninsured Program and
Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of United Methodist Western Kansas Mexican-American Ministries, Inc. d/b/a Genesis Family Health (the "Organization") under programs of the federal government for the year ended April 30, 2022. The information in the 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 the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. 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: N
Rate Explanation: The auditee did not use the de minimis cost rate.
For the DHHS awards related to the HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund program (the Uninsured/CAF Program), the amounts on the Schedule relate to the amount of revenue recognized in the financial statements during the year ended April 30, 2022.
Title: COVID-19 - Provider Relief Fund and American Rescue Plan ("ARP") Rural Dist
Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of United Methodist Western Kansas Mexican-American Ministries, Inc. d/b/a Genesis Family Health (the "Organization") under programs of the federal government for the year ended April 30, 2022. The information in the 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 the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. 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: N
Rate Explanation: The auditee did not use the de minimis cost rate.
For the DHHS awards related to the Provider Relief Fund ("PRF") and American Rescue Plan ("ARP") Rural Distribution program, DHHS has indicated the amounts on the Schedule be reported corresponding to reporting requirements of the HRSA PRF Reporting Portal. Payments from DHHS for PRF are assigned to 'Payment Received 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 report into the HRSA PRF Reporting Portal after each Period's deadline to use the funds (i.e., after the end of the Period of Availability).The Schedule includes $900,418 received from DHHS between April 10, 2020 through June 30, 2020. In accordance with guidance from DHHS, this amount relates to Period 1. Such amounts were recognized in the fiscal year ended April 30, 2021 as grant revenue in the year expensed in the financial statements.