Audit 41718

Accounting Policies: Basis of PresentationThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Community Health Professionals, Inc. of the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution grant for the year ended December 31, 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 Community Health Professionals, Inc., it is not intended to and does not present the financial position, operations, or cash flows of The Community Health Professionals, Inc.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. Negative amounts, if any, shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The Community Health Professionals, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution For the federal awards related to the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (ALN 93.498) program, the Department of Health and Human Services (HHS) has indicated the amounts on the schedule be reported corresponding to reporting requirements of the HRSA Provider Relief Fund Reporting Portal. Payments from HHS for the grant are assigned to payment received periods based upon the date each payment was received. Each period has a specified period of availability and timing of reporting requirements. The accompanying schedule includes expenditures of Period 4 distributions received from HHS between July 1, 2021 and December 31, 2021, and reported by the Organization in the HRSA Reporting Portal as used during the corresponding period of availability in accordance with guidance from HHS. These amounts were recognized as revenue in the Organizations financial statements for the year ended December 31, 2022. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.