Notes to SEFA
Title: RELATIONSHIP OF SCHEDULE OF FEDERAL AWARDS TO THE FINANCIAL STATEMENTS
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. 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. 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.
In accordance with guidance from the Department of Health and Human Services, Provider Relief Fund revenues received before December 31, 2021 are included in the December 31, 2022 Schedule. The $165,847 of expenditures reported on the Schedule were recognized as revenue in the Organizations audited financial statements for the year ended December 31, 2021.