Notes to SEFA
Title: Summary of Significant Accounting Policies
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Bethel Family Clinic 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 Bethel Family Clinic, it is not intended to and does not present the financial statements of Bethel Family Clinic.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
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. Bethel Family Clinic has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Passed Through Awards
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Bethel Family Clinic 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 Bethel Family Clinic, it is not intended to and does not present the financial statements of Bethel Family Clinic.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
No amounts were passed through to subrecipients.
Title: Provider Relief Funds
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Bethel Family Clinic 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 Bethel Family Clinic, it is not intended to and does not present the financial statements of Bethel Family Clinic.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The CARES Act authorizes funding to hospitals and other healthcare providers to be distributed through the Public Health and Social Services Emergency Fund (Provider Relief Fund). Payments from the Provider Relief Fund are to be used to prevent, prepare for, and respond to the Coronavirus pandemic, and shall reimburse the recipient for health care related expenses or lost revenues attributable to the Coronavirus pandemic and are not required to be repaid, provided the receipts attest to and comply with the terms and conditions of the funding. For the years ended December 31, 2022 and 2021 respectively, the Healthcare Facility received payments and reported revenues of $301,087 and $19,106. Recipients of these funds are required to report eligible expenses or lost revenues through the U.S. Department of Health and Human Services Provider Relief Fund portal in six month increments beginning July 1, 2021. Guidance released on July 15, 2021, postponed reporting eligible expenses and / or lost revenues on the Schedule of Expenditures of Federal Awards until fiscal years ending on or after December 31, 2022. Accordingly, Provider Relief Funds have been excluded from the December 31, 2022 Schedule of Expenditures of Federal Awards.