Notes to SEFA
Title: Basis of Presentation
Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards (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. 4C Health has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: 4C Health has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity
of Four County Health Comprehensive Mental Health Center, Inc. d/b/a 4C Health (4C Health) under
programs of the federal government for the year ended June 30, 2023. 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 4C Health, it is not intended to
and does not present the financial position, changes in net assets, or cash flows of 4C Health.
Title: Sub-Recipient Pass Through
Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards (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. 4C Health has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: 4C Health has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
4C Health did not pass-through federal awards to sub-recipients during 2023.
Title: Provider Relief Funds
Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards (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. 4C Health has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: 4C Health has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
Under terms and conditions of the Provider Relief Fund (PRF) grants authorized under the Coronavirus Aid,
Relief, and Economic Security (CARES) Act and grants authorized under the American Rescue Plan Act (ARP),
4C Health is required to report COVID-19 related expenses and lost revenue to the U.S. Department of Health
and Human Services (HHS). Guidance from HHS has required the reporting of the COVID-19 related expenses
and lost revenue in certain reporting periods based on when the funds were received.
The 2023 Schedule includes PRF of approximately $1,374,000 which was received by 4C Health between July
1, 2021 and June 30, 2022 and recorded as a refundable advance as of June 30, 2022. 4C Health recognized
this entire amount as revenue in its 2023 statement of activities and changes in net assets as the terms and
conditions of the PRF grant were satisfied by 4C Health during 2023. Regardless of receipt and expenditures
of these funds, HHS requires expenditures for these PRF amounts to be reported on the 2023 Schedule rather
than the 2022 Schedule.
Title: Fair Market Value of Donated Personal Protective Equipment (Unaudited)
Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards (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. 4C Health has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: 4C Health has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
During 2023, 4C Health did not receive donated personal protective equipment from federal sources.