Audit 47677

Accounting Policies: 1. Summary of Significant Accounting Policies: Basis of Presentation: The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award programs administered by Mid-Erie Mental Health Service, Inc., dba Endeavor Health Services (Endeavor), an entity as described in Note 1 to its financial statements. Federal awards received directly from federal agencies, as well as federal awards passed through from other governmental agencies, are included on the SEFA. Basis of Accounting: Endeavor uses the accrual basis of accounting for the federal programs, consistent with the financial statements. The amounts reported as federal expenditures were obtained from the appropriate financial reports for the applicable program and period. The amounts reported in these financial reports are prepared from records maintained for the programs, which are periodically reconciled to Endeavor's financial reporting system. Provider Relief Fund and American Rescue Plan (ARP) Rural Distributions Assistance Listing Number 93.498: For U.S. Department of Health and Human Services (HHS)awards related to the Provider Relief Fund and ARP Rural Distribution (PRF) program, HHS has indicated amounts on the SEFA be reported corresponding to reporting requirements of Health Resources and Services Administration (HRSA) PRFReporting Portal. Payments from HHS for PRF are assigned to Payment Received Periods based upon the date each payment from PRF was received. Each period has a specified Period of Availability and timing of reporting requirements. Entities report on the HRSA PRF Reporting Portal after each periods deadline to use the funds. The SEFA includes $91,967 received from HHS from July 1,2021 through December 31, 2021 and were presented in accordance with guidance from HHS in Period 4. Amounts totaling $91,967 were recognized as grant revenue in Endeavor's financial statements for the year ended December31, 2022. Due to PRF reporting requirements, these amounts are not the total PRF received and/or recognized as grant income in the year presented on the SEFA. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate.