Notes to SEFA
Title: Vaccines
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Fair Haven Community Health Clinic, Inc. and Related Entities 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 the Uniform Guidance. Because the schedule presents only a selected portion of the operations of the Clinic it is not intended to and does not present the financial position, changes in net assets or cash flows of the Clinic. 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. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Clinic, as a vaccinating provider, received vaccines valued at $2,234,118 from the U. S. Department of Public Health that were passed through to the Clinic by the Connecticut Department of Public Health. Per 2CFR Part 200, Appendix XI (Uniform Guidance Compliance Supplement), the Clinic is not considered a grantee or subrecipient, but rather a vaccinating provider (contractor).Accordingly, the vaccines passed through to the Clinic are not considered to be expenditures under a federal award for purposes of determining audit coverage and reporting by the Clinic.
Title: Coronavirus testing funds
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Fair Haven Community Health Clinic, Inc. and Related Entities 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 the Uniform Guidance. Because the schedule presents only a selected portion of the operations of the Clinic it is not intended to and does not present the financial position, changes in net assets or cash flows of the Clinic. 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. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Clinic, as a Community Testing Partner, received $324,280 (estimated to consist of approximately 14% Coronavirus Relief Fund FALN 21.019 and 96% CDC Epidemiology & Laboratory Capacity for Infectious Diseases FALN 93.323) for fee-for-service activities from the U.S. Department of Treasury passed through by the Connecticut Department of Social Services. Additionally, the Clinic, as a Community Testing Partner, received $6,888 (estimated to consist of approximately 67% Coronavirus Relief Fund FALN 21.019 and 33% FEMA Disaster Grant FALN 97.036) for fee-for-service activities from the U.S. Department of Treasury passed through by the Connecticut Department of Public Health. Per the Uniform Guidance, CFR Part 200.331, the Clinic, is not considered a grantee or sub-recipient, but rather a provider (contractor). Accordingly, the funds passed through to the Clinic are not considered to be expenditures under a federal award for the purposes of determining audit coverage and reporting by The Clinic.