Notes to SEFA
Title: Note A - Basis of Presentation
Accounting Policies: Note B - Summary of Significant Accounting PoliciesExpenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures arerecognized following the cost principles contained in the Uniform Guidance, wherein certain types ofexpenditures are not allowable or are limited as to reimbursement. The expenditures in the Schedule ofExpenditures of Federal Awards are in agreement with the amounts reported in the financial statements andreports submitted to the Department of Health and Human Services. Although the grant award for the providerrelief funds (assistance listing number 93.498) is reported as revenue in the statement of activities for the yearended December 31, 2021, all expenditures are reported on the current year schedule of expenditures offederal awards for the year ended December 31, 2022.
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) includes the federal award activity of Apple Tree Dental 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 theoperations of Apple Tree Dental, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Apple Tree Dental.
Title: Note D - Subrecipients
Accounting Policies: Note B - Summary of Significant Accounting PoliciesExpenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures arerecognized following the cost principles contained in the Uniform Guidance, wherein certain types ofexpenditures are not allowable or are limited as to reimbursement. The expenditures in the Schedule ofExpenditures of Federal Awards are in agreement with the amounts reported in the financial statements andreports submitted to the Department of Health and Human Services. Although the grant award for the providerrelief funds (assistance listing number 93.498) is reported as revenue in the statement of activities for the yearended December 31, 2021, all expenditures are reported on the current year schedule of expenditures offederal awards for the year ended December 31, 2022.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Apple Tree Dental did not pass any federal funds to subrecipients during 2022.