Title: Note 3: General
Accounting Policies: The accompanying schedule of expenses of federal awards of Mariposa, Amador, Calaveras, Tuolumne Health Board, Inc. is presented on the accrual basis of accounting. 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).
De Minimis Rate Used: N
Rate Explanation: Mariposa, Amador, Calaveras, Tuolumne Health Board, Inc. allocates certain costs of administration and operations to programs based on a negotiated Indirect Cost Agreement. Mariposa, Amador, Calaveras, Tuolumne Health Board, Inc. received a provisional indirect cost rate of 45% for ISDA-638 programs, and 32% for all other programs from the Department of Health and Human Services for the year ended June 30, 2022. Accordingly, Mariposa, Amador, Calaveras, Tuolumne Health Board, Inc. has elected not to use the 10% de minimis indirect cost rate.
The accompanying schedule of expenditures of federal awards presents the activity of all federal financial assistance programs of Mariposa, Amador, Calaveras, Tuolumne Health Board, Inc.
Title: Note 4: Claims
Accounting Policies: The accompanying schedule of expenses of federal awards of Mariposa, Amador, Calaveras, Tuolumne Health Board, Inc. is presented on the accrual basis of accounting. 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).
De Minimis Rate Used: N
Rate Explanation: Mariposa, Amador, Calaveras, Tuolumne Health Board, Inc. allocates certain costs of administration and operations to programs based on a negotiated Indirect Cost Agreement. Mariposa, Amador, Calaveras, Tuolumne Health Board, Inc. received a provisional indirect cost rate of 45% for ISDA-638 programs, and 32% for all other programs from the Department of Health and Human Services for the year ended June 30, 2022. Accordingly, Mariposa, Amador, Calaveras, Tuolumne Health Board, Inc. has elected not to use the 10% de minimis indirect cost rate.
Mariposa, Amador, Calaveras, Tuolumne Health Board, Inc. has received federal grants for specific purposes that are subject to review and audit by the Federal Government. Although such audits could result in expenditure disallowance under grant terms, any required reimbursements are not expected to be material which have not already been recorded.
Title: Note 5: Provide Relief Funding
Accounting Policies: The accompanying schedule of expenses of federal awards of Mariposa, Amador, Calaveras, Tuolumne Health Board, Inc. is presented on the accrual basis of accounting. 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).
De Minimis Rate Used: N
Rate Explanation: Mariposa, Amador, Calaveras, Tuolumne Health Board, Inc. allocates certain costs of administration and operations to programs based on a negotiated Indirect Cost Agreement. Mariposa, Amador, Calaveras, Tuolumne Health Board, Inc. received a provisional indirect cost rate of 45% for ISDA-638 programs, and 32% for all other programs from the Department of Health and Human Services for the year ended June 30, 2022. Accordingly, Mariposa, Amador, Calaveras, Tuolumne Health Board, Inc. has elected not to use the 10% de minimis indirect cost rate.
The amount of Provider Relief Funds (PRF) totaling $241,061 in the Schedule of Expenditures of Federal Awards is based upon the Period 2 PRF report submitted to the Health Resources and Service Administration.
Title: Note 6 - Provider Relief Funding
Accounting Policies: The accompanying schedule of expenses of federal awards of Mariposa, Amador, Calaveras, Tuolumne Health Board, Inc. is presented on the accrual basis of accounting. 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).
De Minimis Rate Used: N
Rate Explanation: Mariposa, Amador, Calaveras, Tuolumne Health Board, Inc. allocates certain costs of administration and operations to programs based on a negotiated Indirect Cost Agreement. Mariposa, Amador, Calaveras, Tuolumne Health Board, Inc. received a provisional indirect cost rate of 45% for ISDA-638 programs, and 32% for all other programs from the Department of Health and Human Services for the year ended June 30, 2022. Accordingly, Mariposa, Amador, Calaveras, Tuolumne Health Board, Inc. has elected not to use the 10% de minimis indirect cost rate.
The amount of Provider Relief Funds (PRF) totaling $1,521,031 in the Schedule of Expenditures of Federal Awards is based upon the Period 1 PRF report submitted to the Health Resources and Service Administration.