Notes to SEFA
Title: Note 1 - 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 to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: Central Florida Health Care, Inc. and Subsidiaries has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Central Florida Health Care, Inc. and Subsidiaries under the programs of the federal government for the year ended January 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").
Title: Note 4 - Pass-through to Subrecipients
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.
De Minimis Rate Used: Y
Rate Explanation: Central Florida Health Care, Inc. and Subsidiaries has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
There were no amounts passed through to subrecipients.
Title: Note 5 - Provider Relief Fund Expenditures
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.
De Minimis Rate Used: Y
Rate Explanation: Central Florida Health Care, Inc. and Subsidiaries has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The Office of Management and Budget July 2021 Compliance Supplement provides guidance for when to report Provider Relief Fund expenditures on the Schedule, based on defined Periods. Provider Relief Fund expenditures presented on the Schedule are related to Period 1 payments, which were received from Health Resources and Services Administration ("HRSA") from April 10, 2020 through June 30, 2020 and had to be used for eligible expenditures by June 30, 2021. Period 2 payments were made by HRSA from July 1, 2020 through December 31, 2020 and had to be used for eligible expenditures by December 31, 2021. There are no Period 2 amounts to be reported.