Title: 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: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Parker Jewish Institute for Health Care and Rehabilitation (the Institute) 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 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 Institute, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Institute.
Title: COVID-19 - Provider Relief Fund ("PRF") and American Rescue Plan ("ARP")
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: N
Rate Explanation: The auditee did not use the de minimis cost rate.
For the awards from the Department of Health and Human Services (HHS) related to the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (PRF) program, HHS has indicated that the amounts on the Schedule should be reported in accordance with the reporting requirements of the Health Resources and Service Administration (HRSA) PRF Reporting Portal. Payments from HHS 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 receiving PRF are required to report in the HRSA PRF Reporting Portal after each Period's deadline (i.e., after the end of the Period of Availability). The Schedule includes all Period 3 PRF payments received between January 1, 2021 and June 30, 2021 and all Period 4 PRF payments received between July 1, 2021 and December 31, 2021 reported by the Institute to HRSA in the PRF Reporting Portal totaling $5,487,341. The Institute recognized PRF revenue for the year ended December 31, 2021 of $5,151,091 in the financial statement line item Provider Relief Funds in the accompanying 2021 consolidated statement of operations and changes in net assets. At December 31, 2020, the Institute recorded a receivable and revenue relating to Period 3 PRF in the amount of $336,250 which is included in the 2020 statement of financial position line item due from third-party payors and in the 2020 statement of operations and change in net assets line item Provider Relief Funds.
Title: Personal Protective Equipment (PPE) (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: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Institute did not receive donated PPE from a federal source during the year ended December 31, 2022.
Title: Other Matter
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: N
Rate Explanation: The auditee did not use the de minimis cost rate.
In accordance with the 2022 OMB Compliance Supplement, eligible expenditures under Federal Assistance Listing Number 97.036 incurred by the Institute during the years ended December 31, 2022, 2021 and 2020, and approved for payment by FEMA during the year ended December 31, 2022, should be included on the Institute's 2022 Schedule of Expenditures of Federal Awards. Accordingly, total U.S. Department of Homeland Security federal expenditures for the year ended December 31, 2022 include $8,895,032 of eligible expenditures incurred during the year ended December 31, 2022. A reconciliation of the year ended December 31, 2022 Institute's consolidated financial statements to the Schedule follows: Total Disaster Grant revenue reported in the Consolidated Financial statements for the year ended December 31, 2022: $12,249,382. Less: Disaster Grant expenditures incurred for which obligations for government reimbursement are expected after December 31, 2022: $3,354,350. Disaster Grant amounts presented in the Schedule of Expenditures of Federal Awards: $8,895,032.