Notes to SEFA
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 toreimbursement.
De Minimis Rate Used: N
Rate Explanation: The Center has elected not to use the ten-percent de minimus indirect cost rate allowable under the Uniform Guidance.
The accompanying Schedule of Expenditures of Federal Awards (the Schedule), includes the federal award activity of Mount Vernon Neighborhood Health Center, Inc. d/b/a Westchester Community Health Center (the Center) 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 Center, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Center.
Title: Non-Cash Awards
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 toreimbursement.
De Minimis Rate Used: N
Rate Explanation: The Center has elected not to use the ten-percent de minimus indirect cost rate allowable under the Uniform Guidance.
The Center receives food checks as part of the Special Supplemental Nutrition Programfor Women, Infants and Children (Federal Assistance Listing Number 10.557), wherebythe grantor generates the food checks to be distributed by the Center to the recipients. In accordance with accounting principles generally accepted in the United States of America, the food checks are not included on the statements of operations and changes in net assets since they are agency transactions. The fair value of the checks received and transferred for the year ended December 31, 2022 were approximately $3,293,000. The Center also received $750,700 in donated vaccinations (as part of the Immunization Cooperative Agreements, Federal Assistance Listing Number 93.268) and is included in the statements of operations and changes in net assets. Both of these amounts are included in the Schedule.
Title: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP)
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 toreimbursement.
De Minimis Rate Used: N
Rate Explanation: The Center has elected not to use the ten-percent de minimus indirect cost rate allowable under the Uniform Guidance.
COVID-19 - Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution - Assistance Listing Number 93.498 For the Department of Health and Human Services Awards (HHS) related to the Provider Relief Fund (PRF) 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 Periods deadline to use the funds (i.e., after the end of the Period of Availability). The Schedule includes $69,900 received from HHS between January 1, 2021 through December 31, 2021. In accordance with guidance from HHS, $0 and $69,900 are presented as Period 3 and Period 4, respectively. Such amounts were recognized as government grants and contracts revenue in the financial statements for the year ended December 31, 2021.