Title: 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. Pass-through entity identifying numbers are presented where available.
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 grant activity of the Home 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 the Home, it is not intended to and does not present the consolidated financial position, changes in net assets, or cash flows of the Home. All financial assistance received directly from the Federal agencies as well as financial assistance passed through other governmental agencies or nonprofit organizations is included on the Schedule.
Title: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution
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. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
For the U.S. Department of Health and Human Services ("HHS") awards related to the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution ("PRF") program, HHS has indicated the amounts on the Schedule be reported corresponding to reporting requirements of the Health Resources and Services Administration ("HRSA") PRF Reporting Portal. Payments from HHS for PRF are assigned to 'Payment Received Periods' (each, a Period) based upon the date each payment from the PRF was received. Each Period has a specified Period of Availability and timing of reporting requirements. Entities report into the HRSA PRF Reporting Portal after each Period's deadline to use the funds (i.e., after the end of the Period of Availability). The Schedule includes $2,843,607 received from HHS between January 1, 2021 through December 31, 2021. In accordance with guidance from HHS, these amounts are presented as Period 3 and Period 4. Such amounts were recognized as Grant income in the consolidated financial statements in the year ended December 31, 2021: Period 3 Period 4 Total Jewish Home Lifecare, Manhattan $ 698,777 $ - $ 698,777 Jewish Home Lifecare, Sarah Neuman Center, Westchester - 2,144,830 2,144,830 Total 698,777 2,144,830 2,843,607
Title: Disaster Grants Public Assistance Assistance Listing Number 97.036
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. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
For the U.S. Department of Homeland Security (DHS) awards related to the Disaster Grant Public Assistance (Presidentially Declared Disasters), also known as Federal Emergency Management Agency ("FEMA"), DHS has indicated the amounts on the schedule be reporting corresponding to the reporting requirements of the DHS and be submitted to the Division of Homeland Security and Emergency Services New York (DHSES NY). Payments from DHS for FEMA are assigned to a period of performance based on the date that payments from the DHS are received. Entities report the payment received and applicable expenditures to the state after the period of performance deadline to use the funds. The Schedule includes $2,780,593 received from FEMA between March 20, 2020 through June 30, 2022. In accordance with guidance from DHS, these amounts are presented as one period of performance. Such amounts were recognized as Grant income in the consolidated financial statements in the year ended December 31, 2022: Jewish Home Lifecare, Manhattan $ 1,778,991 Jewish Home Lifecare, Sarah Neuman Center, Westchester 1,001,602 Total 2,780,593