Audit 36368

Accounting Policies: NOTE 1 - GENERAL The accompanying Schedule of Expenditures of Federal Awards (the Schedule) presents the activity of all federal awards programs of Baptist Community Services and Affiliates, (the Company) for the year ended December 31, 2022. The Company's reporting entity is defined in the Summary of Significant Accounting Policies to the Company's consolidated financial statements. Federal financial assistance received directly from federal agencies is included on the Schedule. The Company did not elect to use the 10% de minimis indirect cost rate. NOTE 2 - BASIS OF ACCOUNTING The accompanying Schedule is presented using the accrual basis of accounting, which is described in the Summary of Significant Accounting Policies to the Company's consolidated financial statements. NOTE 3 - RELATIONSHIP TO FEDERAL FINANCIAL REPORTS The amounts included on the Companys Schedule are based on the Reporting Period 3 and Reporting Period 4 Provider Relief Fund reports for Baptist Community Services (BCS) and Baptist Community Affordable Housing Foundation (BCAHF). Baptist Community Affordable Housing Foundation is a consolidated entity of Baptist Community Services. The amounts, by entity, are as follows: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Expenditures ALN 93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution - Period 3 Nursing Home Infection Control Relief Fund BCS TIN 75-2206268 - $-0- BCAHF TIN 75-2772639 - $32,501 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution - Period 4 American Rescue Plan (ARP) Rural Distribution BCS TIN 75-2206268 - $2,732 BCAHF TIN 75-2772639 - $104,290 General Distribution Phase 4 BCS TIN 75-2206268 - $730,646 BCAHF TIN 75-2772639 - $49,792 Total Period 4 ALN BCS TIN 75-2206268 - $733,378 BCAHF TIN 75-2772639 - $154,082 Total ALN No. 93.498 ALN BCS TIN 75-2206268 - $733,378 BCAHF TIN 75-2772639 - $186,583Amounts Recognized in accordance with GAAP for the year ended December 31, 2020 - COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution - Period 3 Nursing Home Infection Control Relief Fund - $32,501 Total Period 3 $32,501COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution - Period 3 American Rescue Plan (ARP) Rural Distribution $-0- General Distribution Phase 4 $-0- Total Period 4 ALN - $-0-Total ALN No. 93.498 $32,501 Amounts Recognized in accordance with GAAP for the year ended December 31, 2021 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution - Period 3 Nursing Home Infection Control Relief Fund - $-0- Total Period 3 $-0- COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution - Period 3 American Rescue Plan (ARP) Rural Distribution $107,022 General Distribution Phase 4 $780,438 Total Period 4 ALN - $887,460 Total ALN No. 93.498 $887,460 NOTE 4 - DONATED PERSONAL PROTECTIVE EQUIPMENT (UNAUDITED)During 2022 and 2021, the Company received various amounts of donated personal protective equipment (PPE) as well as COVID-19 testing supplies. The fair market value of the PPE and COVID-19 testing supplies at the time of receipt was $168,000 and $147,840, respectively. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.