Notes to SEFA
Accounting Policies: NOTE 1: BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal awards activity of CareLink under programs of the Federal government for the year ended June 30, 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 CareLink, it is not intended to and does not present the financial position, changes in net assets or cash flows of CareLink. All federal awards received directly from Federal agencies, as well as Federal awards passed through other government agencies, are included in the Schedule.Medicaid reimbursements are defined as contracts for services and not federal awards; therefore, they are not covered by the reporting requirements of the Uniform Guidance. Total Medicaid funding for the year ended June 30, 2022 was $4,949,218.NOTE 2: BASIS OF ACCOUNTING 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 limited as to reimbursement. NOTE 3: PROGRAM INCOME For the year ended June 30, 2022, income for the below programs have been included in the Schedule. Title III, Part B $ 299Title III, Part C2 $ 7,511 NOTE 4: INDIRECT COST RATECareLink utilizes a negotiated federal indirect cost rate rather than the 10 percent de minimis rate as allowed under the Uniform Guidance.NOTE 5: PROVIDER RELIEF FUNDSDuring the year ended June 30, 2022, CareLink received and expensed $186,600 in Provider Relief Funds (PRF, Assistance Listing #93.498). The entirety of this amount was received directly from the United States Department of Health and Human Services. The PRF monies are not reported on the Schedule for the year ended June 30, 2022 because these funds are required to be reported in the year ended June 30, 2023 in accordance with the Health Resources and Services Administration guidance. During the year ended June 30, 2021, CareLink received and expensed $169,677 in Provider Relief Funds (PRF). The PRF monies are included in federal awards in the statement of activities for the year ended June 30, 2021 and reported on the schedule of expenditures of federal awards based on the reporting 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) for the year ended June 30, 2022.
De Minimis Rate Used: N
Rate Explanation: CareLink utilizes a negotiated federal indirect cost rate rather than the 10 percent de minimis rate as allowed under the Uniform Guidance.