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.
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 the Association under programs of the federal government for the year ended May 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 Clay-Battelle Health Services Association, it is not intended to and does not present the financial position, changes in net assets,or cash flows of Clay-Battelle Health Services Association
Title: Summary of Provider Relief Fund (PRF) and American Rescue Plan (ARP)
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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution areadministered by the Health Resources and Services Administration (HRSA) and support eligible health care providers in the battle against the COVID-19 pandemic. PRF provides relief funds to eligible providers of health care services and support for health care-related expenses or lost revenues attributable to coronavirus. ARP Rural Distribution addresses the disproportionate impact that COVID-19 has had on rural communities and rural health care providers. PRF and ARP Rural Distribution recipients must only use payments for eligible expenses, including services rendered,and lost revenues during the period of availability, as outlined in the table below. Providers must use a consistent basis of accounting to determine expenses. PRF and ARP Rural Distribution recipients may use payments for eligible expenses incurred prior to receipt of those payments (i.e., pre-award costs) dating back to January 1, 2020, so long as they are to prevent, prepare for, and respond to coronavirus.Period 1 Payment Received April 10, 2020 to June 30, 2020 with PRF and ARP Rural Portal Reporting Time Period of July 1, 2021 to September 30, 2021 $167,813. Period 2 Payment Received Period of July 1, 2020 to December 31, 2020 and PRF and ARP Rural Portal Reporting Time Period of January 1, 2022 to March 31, 2022 $0. Period 3 Payment Received Period of January 1, 2021 to December 31, 2021 and PRF and ARP Rural Portal Reporting Time Period of July 1, 2022 to September 30, 2022 N/A Period 4 Payment Received Period of July 1, 2021 to December 31, 2021 and PRF and ARP Rural Portal Reporting Time Period of January 1, 2023 to March 31, 2023 N/A Period 5 Payment Received Period of January 1, 2022 to June 30, 2022 and PRF and ARP Rural Portal Reporting Time Period of July 1, 2023 to September 30, 2023 N/A
Title: Pass-through to Subrecipients
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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
There were no awards passed through to subrecipients.
Title: Assistance Listing (Catalog of Federal Domestic Assistance (CFDA)
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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Assistance Listing (AL) has replaced the Catalog of Federal Domestic Assistance (CFDA) for identifying federal programs.