Notes to SEFA
Accounting Policies: Expenditures reported on the schedule of expenditures of Federal awards are reported on the accrual basis of accounting. However, amounts reported on the Schedule for the U.S. Department of Health and Human Services (HHS) Provider Relief Fund and American Rescue Rural Distribution are reported based upon the reports that are required to be submitted to the U.S. Health Resources & Services Administration reporting portal for Period 4 funds, as defined by HHS. The amounts funded by HHS were allowed to be used for certain expenditures including lost revenue, as defined in the Terms and Conditions issued by HHS. HHS’s Period 4 funds were for use during the period of availability from January 1, 2020 through December 31, 2022 and were reported on during the year ended June 30, 2023. Such expenditures follow 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: Expenditures reported on the schedule of expenditures of Federal awards are reported on the accrual basis of accounting. However, amounts reported on the Schedule for the U.S. Department of Health and Human Services (HHS) Provider Relief Fund and American Rescue Rural Distribution are reported based upon the reports that are required to be submitted to the U.S. Health Resources & Services Administration reporting portal for Period 4 funds, as defined by HHS. The amounts funded by HHS were allowed to be used for certain expenditures including lost revenue, as defined in the Terms and Conditions issued by HHS. HHS’s Period 4 funds were for use during the period of availability from January 1, 2020 through December 31, 2022 and were reported on during the year ended June 30, 2023. Such expenditures follow the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.