Audit 49578

Title: PROVIDER RELIEF FUNDS Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Yakutat Community Health Center 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 Yakutat Community Health Center, it is not intended to and does not represent the financial position, change in net position, or cash flows of Yakutat Community Health Center. 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Schedule includes the period three costs of $12,543 of expenses incurred and revenue losses. Amounts reported are based on the reporting requirements of the Provider Relief Funds all future period funds will be reported as required. That the amounts of Provider Relief Funds reported on the Schedule may differ from those reported within the government wide financial statements.