Title: Pass-Through Awards
Accounting Policies: Expenditures for direct and indirect costs are recognized as incurred using the accrual method of accounting and the cost accounting principles contained in Uniform Guidance, as applicable. Under these cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. The categorization of expenditures by program included in the Schedule is based upon the Assistance Listing Number (ALN). The Organization has elected to use the de minimis indirect cost rate of 10% as allowed under the Uniform Guidance. No grant monies expended and reported within the Schedule were passed-through to subrecipients.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
The Organization receives certain federal awards in the form of pass-through awards. Such amounts received as pass-through awards are specifically identified on the Schedule.
Title: Donated Personal Protective Equipment (PPE) (Unaudited)
Accounting Policies: Expenditures for direct and indirect costs are recognized as incurred using the accrual method of accounting and the cost accounting principles contained in Uniform Guidance, as applicable. Under these cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. The categorization of expenditures by program included in the Schedule is based upon the Assistance Listing Number (ALN). The Organization has elected to use the de minimis indirect cost rate of 10% as allowed under the Uniform Guidance. No grant monies expended and reported within the Schedule were passed-through to subrecipients.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
During the year ended March 31, 2023, the Organization did not receive donated PPE.
Title: US DHHS Coronavirus Aid Relief and Economic Security (CARES) Act
Accounting Policies: Expenditures for direct and indirect costs are recognized as incurred using the accrual method of accounting and the cost accounting principles contained in Uniform Guidance, as applicable. Under these cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. The categorization of expenditures by program included in the Schedule is based upon the Assistance Listing Number (ALN). The Organization has elected to use the de minimis indirect cost rate of 10% as allowed under the Uniform Guidance. No grant monies expended and reported within the Schedule were passed-through to subrecipients.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
The Schedule includes grant activity related to the United States Department of Health and Human Services CARES Act ALN 93.498, Provider Relief Funds (PRF) and American Rescue Plan (ARP) Rural Distribution. As required by the OMB Compliance Supplement, the Schedule includes all PRF/ARP funds received between January 1, 2021 and June 30, 2021 (Reporting Period 3), and expended by June 30, 2022, and all PRF/ARP funds received between July 1, 2021 and December 31, 2021 (Reporting Period 4), and expended by December 31, 2022. The PRF/ARP funds were used to cover direct expenditures. The following is a summary of the reported PRF included within the Schedule for the year ended March 31, 2023: Mt. Carmel Rehabilitation and Nursing Center – 02-0276834, $230,120, Period 3 – Infection Control; St. Ann Rehabilitation and Nursing Center – 02-0244589, $49,326, Period 3 – Infection Control; St. Francis Rehabilitation and Nursing Center – 02-0222187, $39,136, Period 3 – Infection Control; St. Teresa Rehabilitation and Nursing Center – 02-0222158, $82,672, Period 3 – Infection Control; St. Vincent de Paul Rehabilitation and Nursing Center – 02-6006981, $123,308, Period 3 – Infection Control; New Hampshire Catholic Charities ‑ 02-0222163, $812,383, Period 4 – ARP; New Hampshire Catholic Charities ‑ 02-0222163, $751,743, Period 4 – PRF – General.