Notes to SEFA
Title: Prior Year Expenditures
Accounting Policies: Basis of Presentation: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Interior Community Health Center 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Due to the Schedule representing only a selected portion of the operations of Interior Community Health Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Interior Community Health Center. Summary of Significant 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. Interior Community Health Center has elected not to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Expenditures attributed to the pass-through COVID-19 ARPA Coronavirus Nonprofit Recovery grant from Alaska Community Foundation totaling $35,070 are from the period of May 2021. the Center received the funds during FY22 and was allowed to use them for the period of March 1, 2021 through June 30, 2022. These expenditures will not be reported on the FY22 statement of activities or statement of functional expenses.
Title: Donated Personal Protective Equipment (PPE)-Unaudited
Accounting Policies: Basis of Presentation: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Interior Community Health Center 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Due to the Schedule representing only a selected portion of the operations of Interior Community Health Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Interior Community Health Center. Summary of Significant 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. Interior Community Health Center has elected not to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
During the emergency period of COVID-19 pandemic and as allowed under OMB Memorandum M-20-20, federal agencies could donate PPE purchased with federal assistance funds to various entities for the COVID-19 response. The donated PPE were mostly provided without compliance or reporting requirements of Assistance Listing information from the donors. As such, non-federal entities that received donated PPE should provide the fair market value of the PPE at the time of receipt as a stand-alone footnote accompanying their SEFA. The amount of donated PPE should not be counted for purposes of determining the threshold for single audit or determining the type A/B threshold for major programs and is not required to be audited as a major program. Because donated PPE has no bearing on the single audit, the donated PPE footnote may be marked "unaudited." The estimated fair value of donated PPE received by the Center was $615-rapid test machine, $180-point of care test kits, $201-at home test kits, $1,036-N95 masks. Total estimated fair value is approximately $2,032.