Title: Note 4 -SUB-RECIPIENTS
Accounting Policies: Note 1 -BASIS OF PRESENTATIONThe accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant activity of Childrens International, LLC (the Clinic) 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 Childrens International, LLC, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Clinic. Note 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESa. Basis of AccountingThe Clinic recognizes revenues and expenses on the accrual basis of accounting. Under the accrual basis of accounting, revenue is recognized when earned and expenses are recognized when incurred.b. Use of EstimatesThe preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (GAAP) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.c. Accounts PayableAs of December 31, 2022, the Clinic does not have any unrecognized accounts payable to vendors which could effect expenditures of federal awards. 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: Y
Rate Explanation: The auditee used the de minimis cost rate.
There were no payments to sub-recipients for the year ended December 31, 2022.
Title: Note 5 -RECONCILIATION OF FEDERAL GRANT REVENUES AND EXPENDITURES
Accounting Policies: Note 1 -BASIS OF PRESENTATIONThe accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant activity of Childrens International, LLC (the Clinic) 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 Childrens International, LLC, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Clinic. Note 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESa. Basis of AccountingThe Clinic recognizes revenues and expenses on the accrual basis of accounting. Under the accrual basis of accounting, revenue is recognized when earned and expenses are recognized when incurred.b. Use of EstimatesThe preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (GAAP) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.c. Accounts PayableAs of December 31, 2022, the Clinic does not have any unrecognized accounts payable to vendors which could effect expenditures of federal awards. 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: Y
Rate Explanation: The auditee used the de minimis cost rate.
Unexpended federal funds as of December 31, 2020 $1,620,958 Receipts of federal funds during the year ended December 31, 2021:United States Department of Health and Human Services:Provider Relief Fund and American RescuePlan ARP Rural Distribution - Period 4 364,878 COVID-19 Testing and Mitigation for RuralHealth Clinics 1,000,000 Total receipts 1,364,878 Expenditures of federal funds during the year ended December 31, 2021:United States Department of Health and Human Services:Provider Relief Fund and American RescuePlan ARP Rural Distribution - Period 1 722,773 Provider Relief Fund and American RescuePlan ARP Rural Distribution - Period 2 453,032 COVID-19 Testing and Mitigation for Rural Health Clinics:COVID-19 Testing for Rural Health Clinics 418,825 COVID-19 Testing and Mitigation forRural Health Clinics 61,138 Total expenditures 1,655,768 Unexpended federal funds as of December 31, 2021 1,330,068 Receipts of federal funds during the year ended December 31, 2022:United States Department of Health and Human Services:Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement 495,290 Total receipts 495,290 Federal funds returned during the year ended December 31, 2022:United States Department of Health and Human Services:COVID-19 Testing and Mitigation for RuralHealth Clinics 26,328 Total returns 26,328 Expenditures of federal funds during the year ended December 31, 2022:United States Department of Health and Human Services:Provider Relief Fund and American RescuePlan ARP Rural Distribution - Period 4 364,878 COVID-19 Testing and Mitigation for Rural Health Clinics:COVID-19 Testing and Mitigation forRural Health Clinics 938,862 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement 495,290 Total expenditures 1,799,030 Unexpended federal funds as of December 31, 2022 $-
Title: Note 6 -PROVIDER RELIEF FUNDS
Accounting Policies: Note 1 -BASIS OF PRESENTATIONThe accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant activity of Childrens International, LLC (the Clinic) 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 Childrens International, LLC, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Clinic. Note 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESa. Basis of AccountingThe Clinic recognizes revenues and expenses on the accrual basis of accounting. Under the accrual basis of accounting, revenue is recognized when earned and expenses are recognized when incurred.b. Use of EstimatesThe preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (GAAP) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.c. Accounts PayableAs of December 31, 2022, the Clinic does not have any unrecognized accounts payable to vendors which could effect expenditures of federal awards. 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: Y
Rate Explanation: The auditee used the de minimis cost rate.
The provider relief funds administered by the Health Resources and Services Administration (HRSA) supports eligible health care providers in the battle against the COVID-19 pandemic. Recipients of Provider Relief funds were required to expend funds in specific payment received periods and report those expenditures to HRSA by a specified reporting time period. Federal funds were disbursed to qualified recipients during the payment received period. Per guidance issued in the 2023 Compliance Supplement these funds are considered expended by the recipient when reported to HRSA and should be included on the Schedule of Federal Awards when expended. The reporting periods included in the 2023 Compliance Supplement are as follows: Payment ReceivedFiscal Year Ends (FYE's)Period (Paymentsto Include Each PRF Period onExceeding $10,000DeadlinePRF Portalthe Schedule of ExpendituresReporting in Aggregateto UseReportingFor Federal AwardsPeriod Received)FundsTime Period(SEFA) ReportingPeriod 1April 10, 2020 toJune 30, 2021July 1, 2021 toFYE's of June 30, 2021June 30, 2020September 30, 2021through June 29, 2022Period 2July 1, 2020 toDecember 31, 2021January 1, 2022FYE's of December 31, 2021December 31, 2020March 31, 2022through FYEs June 29, 2022Period 3January 1, 2021 to June 30, 2022July 1, 2022 toFYE's of June 30, 2022 June 30, 2021September 30, 2022through FYE's June 29, 2023Period 4July 1, 2021 toDecember 31, 2022January 1, 2023 toFYE's of December 31, 2022December 31, 2021March 31, 2023through FYE's June 29, 2023Period 5January 1, 2022 toJune 30, 2023July 1, 2023 toFYE's of June 30, 2023June 30, 2022September 30, 2023through June 29, 2024Period 6July 1, 2022 toDecember 31, 2023January 1, 2024 toFYE's of December 31, 2023December 31, 2022March 31, 2024through June 239, 2024