Notes to SEFA
Title: Provider Relief Funds
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.
Expenditures under Catalog of Federal Domestic Assistance #94.498, Provider Relief Fund (PRF) applies the guidance of the U.S. Department of Health and Human Services (HHS). For the PRF award program, the amount reported in the accompanying schedule is reported based on the PRF portal submission guidelines. Payments from HHS for the PRF award program are assigned to one of seven payment received periods based upon the date each payment from the PRF award program was received. Each period has a specified period of availability and timing of reporting requirements. The accompanying schedule includes those qualifying expenditures and/or lost revenues that were reported in the PRF award program portal for periods 2 and 3 (payment received periods from July 1, 2020 to December 31, 2020 and January 1, 2021 to June 30, 2021, respectively; and periods of availability from January 1, 2020 to December 31, 2021 and January 1, 2020 to June 30, 2022, respectively). As such, the amount reported in the accompanying schedule will differ from amounts reported in the accompanying statements of revenues, expenses, and changes in net position.