Notes to SEFA
Title: SUBRECIPIENTS
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Great Mines Health Center under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with 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 Great Mines Health Center, it is not intended to and does not present the statement of financial position, statement of activities, or cash flows of Great Mines Health Center. 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, except for expenditures related to Assistance Listing 93.498, Provider Relief Fund (PRF). PRF does not apply the cost principles contained in the Uniform Guidance, but rather applies the U.S. Department of Health and Human Services (HHS) guidance. For the PRF program, HHS has indicated the amounts on the schedule should be reported corresponding to reporting requirements of the HHS PRF Portal. Payments from HHS for PRF are assigned to one of four Payment Received Periods (Period) based upon the date each payment from the PRF was received. Each Period has a specified Period of Availability and timing of reporting requirements. Entities report in the HHS PRF Portal after each Periods deadline to use the funds (i.e., after the end of the Period of Availability).
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
As required by Uniform Guidance section 310(b)(5), Great Mines Health Center did not provide any federal funds to subrecipients during fiscal year ended December 31, 2022.
Title: NON-CASH ASSISTANCE, INSURANCE OR LOANS
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Great Mines Health Center under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with 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 Great Mines Health Center, it is not intended to and does not present the statement of financial position, statement of activities, or cash flows of Great Mines Health Center. 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, except for expenditures related to Assistance Listing 93.498, Provider Relief Fund (PRF). PRF does not apply the cost principles contained in the Uniform Guidance, but rather applies the U.S. Department of Health and Human Services (HHS) guidance. For the PRF program, HHS has indicated the amounts on the schedule should be reported corresponding to reporting requirements of the HHS PRF Portal. Payments from HHS for PRF are assigned to one of four Payment Received Periods (Period) based upon the date each payment from the PRF was received. Each Period has a specified Period of Availability and timing of reporting requirements. Entities report in the HHS PRF Portal after each Periods deadline to use the funds (i.e., after the end of the Period of Availability).
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
As required by Uniform Guidance section 310(b)(6), Great Mines Health Center did not receive any non-cash assistance, did not receive or administer any insurance, and had no loans or loan guarantees outstanding at year ended December 31, 2022.