Title: Contingencies
Accounting Policies: Basis of PresentationThe accompanying schedule of expenditures of federal awards includes the federal grantactivity of Christ Health Center, Inc. and is presented on the accrual basis of accounting. Theinformation in this schedule is presented in accordance with the requirements of the UniformGuidance. Therefore, some amounts presented in this schedule may differ from amountspresented in, or used in the preparation of the basic financial statements.For the purposes of the schedule, federal awards include all grants, contracts, and similaragreements entered into directly with the federal government and other pass through entities.Payments received for goods or services provided as a vendor do not constitute federal awardsfrom purposes of the schedule. The Center has obtained Assistance Listing Numbers to ensurethat all programs have been identified in the schedule. Federal programs with differentAssistance Listing Numbers that are closely related because they share common compliancerequirements are defined as a cluster by the Uniform Guidance. One cluster is separatelyidentified in the SEFA and is the following: Health Center Program Cluster The purpose of the Health Center Program(HCP) cluster is to improve the health of the Nations underserved communities andvulnerable populations by assuring continued access to comprehensive, culturallycompetent, quality primary health care services. HCP grants support a variety ofcommunity-based and patient-directed public and private nonprofit organizationsthat provide primary and preventive health care services to the Nationsunderserved.The amounts reflected in the financial reports submitted to the awarding federal and/or passthroughagencies and the schedule may differ. Some of the factors that may account for anydifference include the following:? The Centers year end may differ from the programs year end.? Accruals recognized in the schedule, because of year end procedures, may not bereported in the program financial reports until the next program reporting period.Fixed asset purchases and the resultant depreciation charges are recognized as propertyand equipment, net in the Centers financial statements and as expenditures in theprogram financial reports.Basis of AccountingThis schedule was prepared on the accrual basis of accounting. Expenditures are recognized inthe period in which they are incurred.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Grant monies received and disbursed by the Corporation are for specific purposes and are subject to review by the grantor agencies. Such audits may result in requests forreimbursement due to disallowed expenditures. Based upon experience, the Corporation does not believe that such disallowance, if any, would have a material effect on the financial position of the Center. As of December 31, 2022, there were no questioned costs reported in the Schedule of Findings and Questioned Costs for Assistance Listing No. 93.224, U.S.Department of Health and Human Services Community Health Centers Program.
Title: Noncash Assistance
Accounting Policies: Basis of PresentationThe accompanying schedule of expenditures of federal awards includes the federal grantactivity of Christ Health Center, Inc. and is presented on the accrual basis of accounting. Theinformation in this schedule is presented in accordance with the requirements of the UniformGuidance. Therefore, some amounts presented in this schedule may differ from amountspresented in, or used in the preparation of the basic financial statements.For the purposes of the schedule, federal awards include all grants, contracts, and similaragreements entered into directly with the federal government and other pass through entities.Payments received for goods or services provided as a vendor do not constitute federal awardsfrom purposes of the schedule. The Center has obtained Assistance Listing Numbers to ensurethat all programs have been identified in the schedule. Federal programs with differentAssistance Listing Numbers that are closely related because they share common compliancerequirements are defined as a cluster by the Uniform Guidance. One cluster is separatelyidentified in the SEFA and is the following: Health Center Program Cluster The purpose of the Health Center Program(HCP) cluster is to improve the health of the Nations underserved communities andvulnerable populations by assuring continued access to comprehensive, culturallycompetent, quality primary health care services. HCP grants support a variety ofcommunity-based and patient-directed public and private nonprofit organizationsthat provide primary and preventive health care services to the Nationsunderserved.The amounts reflected in the financial reports submitted to the awarding federal and/or passthroughagencies and the schedule may differ. Some of the factors that may account for anydifference include the following:? The Centers year end may differ from the programs year end.? Accruals recognized in the schedule, because of year end procedures, may not bereported in the program financial reports until the next program reporting period.Fixed asset purchases and the resultant depreciation charges are recognized as propertyand equipment, net in the Centers financial statements and as expenditures in theprogram financial reports.Basis of AccountingThis schedule was prepared on the accrual basis of accounting. Expenditures are recognized inthe period in which they are incurred.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Center did not receive any federal noncash assistance for the fiscal year ending December 31, 2022.
Title: Subrecipients
Accounting Policies: Basis of PresentationThe accompanying schedule of expenditures of federal awards includes the federal grantactivity of Christ Health Center, Inc. and is presented on the accrual basis of accounting. Theinformation in this schedule is presented in accordance with the requirements of the UniformGuidance. Therefore, some amounts presented in this schedule may differ from amountspresented in, or used in the preparation of the basic financial statements.For the purposes of the schedule, federal awards include all grants, contracts, and similaragreements entered into directly with the federal government and other pass through entities.Payments received for goods or services provided as a vendor do not constitute federal awardsfrom purposes of the schedule. The Center has obtained Assistance Listing Numbers to ensurethat all programs have been identified in the schedule. Federal programs with differentAssistance Listing Numbers that are closely related because they share common compliancerequirements are defined as a cluster by the Uniform Guidance. One cluster is separatelyidentified in the SEFA and is the following: Health Center Program Cluster The purpose of the Health Center Program(HCP) cluster is to improve the health of the Nations underserved communities andvulnerable populations by assuring continued access to comprehensive, culturallycompetent, quality primary health care services. HCP grants support a variety ofcommunity-based and patient-directed public and private nonprofit organizationsthat provide primary and preventive health care services to the Nationsunderserved.The amounts reflected in the financial reports submitted to the awarding federal and/or passthroughagencies and the schedule may differ. Some of the factors that may account for anydifference include the following:? The Centers year end may differ from the programs year end.? Accruals recognized in the schedule, because of year end procedures, may not bereported in the program financial reports until the next program reporting period.Fixed asset purchases and the resultant depreciation charges are recognized as propertyand equipment, net in the Centers financial statements and as expenditures in theprogram financial reports.Basis of AccountingThis schedule was prepared on the accrual basis of accounting. Expenditures are recognized inthe period in which they are incurred.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Center did not provide federal funds to subrecipients for the fiscal year ending December 31, 2022.
Title: Loans and Loan Agreements
Accounting Policies: Basis of PresentationThe accompanying schedule of expenditures of federal awards includes the federal grantactivity of Christ Health Center, Inc. and is presented on the accrual basis of accounting. Theinformation in this schedule is presented in accordance with the requirements of the UniformGuidance. Therefore, some amounts presented in this schedule may differ from amountspresented in, or used in the preparation of the basic financial statements.For the purposes of the schedule, federal awards include all grants, contracts, and similaragreements entered into directly with the federal government and other pass through entities.Payments received for goods or services provided as a vendor do not constitute federal awardsfrom purposes of the schedule. The Center has obtained Assistance Listing Numbers to ensurethat all programs have been identified in the schedule. Federal programs with differentAssistance Listing Numbers that are closely related because they share common compliancerequirements are defined as a cluster by the Uniform Guidance. One cluster is separatelyidentified in the SEFA and is the following: Health Center Program Cluster The purpose of the Health Center Program(HCP) cluster is to improve the health of the Nations underserved communities andvulnerable populations by assuring continued access to comprehensive, culturallycompetent, quality primary health care services. HCP grants support a variety ofcommunity-based and patient-directed public and private nonprofit organizationsthat provide primary and preventive health care services to the Nationsunderserved.The amounts reflected in the financial reports submitted to the awarding federal and/or passthroughagencies and the schedule may differ. Some of the factors that may account for anydifference include the following:? The Centers year end may differ from the programs year end.? Accruals recognized in the schedule, because of year end procedures, may not bereported in the program financial reports until the next program reporting period.Fixed asset purchases and the resultant depreciation charges are recognized as propertyand equipment, net in the Centers financial statements and as expenditures in theprogram financial reports.Basis of AccountingThis schedule was prepared on the accrual basis of accounting. Expenditures are recognized inthe period in which they are incurred.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Center did not have any loans or loan guarantee programs required to be reported on the schedule.