Title: Basis of presentation
Accounting Policies: 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 shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The auditee elected not to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance.
The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of The Institute for Family Health and Affiliates (the "Organization") under programs of the federal government 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 the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
Title: Nonmonetary assistance
Accounting Policies: 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 shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The auditee elected not to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance.
Nonmonetary assistance is reported in the Schedule at the fair value of the WIC checks and vaccinations received. The total federal share of the food instruments distributed by the Organization amounted to $2,149,931. The total federal share of the vaccinations distributed by the Organization amounted to $837,188.
Title: COVID-19 - Provider Relief Fund and American Rescue Plan Rural Distribution
Accounting Policies: 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 shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The auditee elected not to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance.
For the HHS awards related to the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution ("PRF") program, HHS has indicated the amounts on the Schedule should be reported corresponding to reporting requirements of the HRSA PRF Reporting Portal. Payments from HHS for PRF are assigned to 'Payment Received Periods' (each, a Period) based upon the date each payment from the PRF was received. Each Period has a specified Period of Availability and timing of reporting requirements. Entities report into the HRSA PRF Reporting Portal after each Period's deadline to use the funds (i.e., after the end of the Period of Availability).The schedule includes $3,186,448 received from HHS between January 1, 2021 through December 31, 2021. In accordance with guidance from HHS, this amount represents $2,434,473 for Period 3 and $751,975 for Period 4. Amounts received in Periods 3 and 4 were recognized as DHHS grant revenue in the consolidated financial statements for the year ended December 31, 2021 and 2022, respectively.
Title: COVID-19 - HRSA COVID-19 Claims Reimbursement for the Uninsured Program
Accounting Policies: 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 shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The auditee elected not to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance.
For the HHS awards related to the HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund program (the Uninsured/CAF Program), the amounts on the schedule relate to the amount of revenue recognized in the consolidated financial statements during the year ended December 31, 2022.
Title: Teaching Health Center Graduate Medical Education Payment program
Accounting Policies: 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 shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The auditee elected not to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance.
The Organization expended $5,356,013 of the Teaching Health Center Graduate Medical Education Payment program funding it received from the U.S. Department of Health and Human Services. The said program is funded under Federal assistance listing number 93.530 which is excluded from coverage under 2 CFR 200, Subpart F - Audit Requirements. Thus, it is not included in the accompanying Schedule.