Notes to SEFA
Title: Note A - Basis of Presentation
Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Suchexpenditures 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The accompanying schedule of expenditures of federal awards (the schedule) include the federal award activity of Clinical Practice Management Plan of the State University of New York Upstate Medical University 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 Clinical Practice Management Plan of the State University of New York Upstate Medical University, it is not intended to and does not present the financial position, results of operations, changes in equity or cash flows of Clinical Practice Management Plan of the State University of New York Upstate Medical University.
Title: Note C - Subrecipients
Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Suchexpenditures 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Clinical Practice Management Plan of the State University of New York Upstate MedicalUniversity provided no federal awards to subrecipients for the year ended December 31, 2022.
Title: Note E - Provider Relief Fund
Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Suchexpenditures 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Clinical Practice Management Plan of the State University of New York Upstate MedicalUniversity received amounts from DHHS through the Provider Relief Fund and American Rescue Plan (ARP) Rural Distributions program (Federal Financial Assistance Listing No. 93.498) during the year ended December 31, 2021 totaling $990,229. Clinical Practice Management Plan of the State University of New York Upstate Medical University incurred lost revenue and, therefore, recognized revenue consisting of $990,229 for the year ended December 31, 2021 on the combined financial statements. In accordance with the 2022 compliance supplement, the programs expenditures recognized on the schedule are based on the reporting to DHHS for Periods 3 and 4, defined as payments received during January 1, 2021 to December 31, 2021 of $990,229, as required under the program. Certain legal entities in Clinical Practice Management Plan of theState University of New York Upstate Medical University are excluded from this report due to receiving less than $750,000 in Provider Relief Funds. The Provider Relief Funds included in the Schedule were received by the following entity (legal names and tax identification number):Legal Entity Name Tax Identification NumberDepartment of MedicineMedical Service Group atSUNY Health Science Center atSyracuse, Inc. 16-1475278