Notes to SEFA
Title: Provider Relief Fund and American Rescue Plan Rural Distribution
Accounting Policies: 1. Basis of PresentationThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federalaward activity of Baptist Senior Services and Controlled Entities (the Corporation) under programs ofthe federal government for the year ended June 30, 2022. The information in this schedule is presentedin accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UniformGuidance). Because the Schedule presents only a selected portion of the operations of the Corporation, itis not intended to and does not present the consolidated financial position, changes in net assets or cashflows of the Corporation.2. Summary of Significant Accounting PoliciesExpenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in the Uniform Guidance, whereincertain types of expenditures are not allowable or are limited as to reimbursement. Pass-through agencyidentifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
For the U.S. Department of Health and Human Services (HHS) award related to the Provider Relief Fundand American Rescue Plan (ARP) Rural Distribution (PRF) program, HHS has indicated the amounts onthe Schedule be reported corresponding to reporting requirements of the Health Resources and ServicesAdministration (HRSA) PRF Reporting Portal. Payments from HHS for PRF are assigned to 'PaymentReceived Periods' (each, a Period) based upon the date each payment from the PRF was received. EachPeriod has a specified Period of Availability and timing of reporting requirements. Entities report into theHRSA PRF Reporting Portal after each Period's deadline to use the funds (i.e., after the end of the Periodof Availability).The Schedule for the year ended June 30, 2022 includes expenditures and lost revenues included in thePeriod 2 PRF Report submitted for the Corporation. The Corporation did not receive any PRF Funds inPeriod 3. The Period 2 PRF Reports include payments received for the period July 1, 2020 to December31, 2020. The deadline to use these funds was December 31, 2021.The Schedule includes the following entities that received the PRF program:Legal Entity Name Tax Identification Number PRF AmountIncluded in the Schedule:Baptist Homes Society 25-0339430 $ 430,032