Notes to SEFA
Title: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal awards activity of Susquehanna Community Health and Dental Clinic, Inc. d/b/a River Valley Health and Dental Center (the Corporation) under programs of the federal government for the year ended June 30, 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 Corporation, it is not intended to and does not present the financial position, results of operations, changes in net assets or cash flows of the Corporation.Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recorded 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 Corporation has elected not to use the 10% de minimis indirect cost rate allowed under Uniform Guidance.
For the U.S. Department of Health and Human Services (HHS) awards related to the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (PRF) program, HHS has indicated the amounts on the Schedule be reported corresponding to reporting requirements of the Health Resources and Services Administration (HRSA) PRF Reporting Portal. Payments from HHS for PRF are assigned to "Payment Received Periods" (each, a 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 into the HRSA PRF Reporting Portal after each Period's deadline to use the funds (i.e., after the end of the Period of Availability). The Schedule includes expenditures of the HHS Provider Relief Funding and American Rescue Plan (ARP) Rural Distribution program of the Corporation (TIN 208979596) for the periods of availability which ended in the year ended June 30, 2022. The Period 2 PRF Report includes payments of $67,807 received for the period July 1, 2020 to December 31, 2020 (for which the deadline to use these funds was December 31, 2021). Such amounts were recognized as grant revenue in the Corporation's financial statements in the year ended June 30, 2021. A Period 3 PRF Report was not required to be filed as the Corporation did not receive funding for the period January 1, 2021 to June 30, 2021 (for which the deadline to use these funds was June 30, 2022) in excess of the minimum amount required for filing.
Title: Loan Programs
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal awards activity of Susquehanna Community Health and Dental Clinic, Inc. d/b/a River Valley Health and Dental Center (the Corporation) under programs of the federal government for the year ended June 30, 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 Corporation, it is not intended to and does not present the financial position, results of operations, changes in net assets or cash flows of the Corporation.Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recorded 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 Corporation has elected not to use the 10% de minimis indirect cost rate allowed under Uniform Guidance.
The Corporation did not have any federal loan programs during the year ended June 30, 2022.