Title: Basis of presentation
Accounting Policies: Expenditures reported on the schedule of expenditures of Federal awards are reported on the accrual basis of accounting. However, amounts reported on the Schedule for the U.S. Department of Health and Human Services (HHS) Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution are reported based upon the reports that are required to be submitted to the U.S. Health Resources & Services Administration (HRSA) reporting portal for Period 3 and Period 4 funds, as defined by HHS. The amounts funded by HHS were allowed to be used for certain expenditures including lost revenue, whereas the amounts funded by the U.S. Department of Agriculture (USDA) were only allowed to be used for lost revenue, as defined in the Terms and Conditions issued by HHS and by the USDA, respectively. Period 3 and Period 4 funds were received for the year ended December 31, 2021 and were expended/used during the period January 1, 2020 through December 31, 2022 and reported on for the year ended December 31, 2022. The USDA funds awarded to West Liberty Care Center, Inc. and Affiliates during 2022, were for use of lost revenue during the COVID-19 pandemic beginning with the period March 13, 2020 through the date of application and were reported on during the year ended December 31, 2022. Such expenditures follow 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: West Liberty Care Center, Inc. and Affiliates has elected not to use the 10 percent de minimis cost rate as allowed under the Uniform Guidance.
The accompanying schedule of expenditures of Federal awards includes the Federal award activity of West Liberty Care Center, Inc. and Affiliates under programs of the Federal government for the year ended December 31, 2022. The companies that received and expended the Federal awards included in the schedule for the year ended December 31, 2022 include West Liberty Care Center, Inc. (E.I.N 34-1137582) and Care at Home, Inc. (E.I.N 27-2566073). 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 of expenditures of Federal awards presents only a selected portion of the operations of West Liberty Care Center, Inc. and Affiliates, it is not intended to and does not present the financial position, changes in net assets, or cash flows of West Liberty Care Center, Inc. and Affiliates.
Title: U.S. Department of Housing and Urban Development loan program
Accounting Policies: Expenditures reported on the schedule of expenditures of Federal awards are reported on the accrual basis of accounting. However, amounts reported on the Schedule for the U.S. Department of Health and Human Services (HHS) Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution are reported based upon the reports that are required to be submitted to the U.S. Health Resources & Services Administration (HRSA) reporting portal for Period 3 and Period 4 funds, as defined by HHS. The amounts funded by HHS were allowed to be used for certain expenditures including lost revenue, whereas the amounts funded by the U.S. Department of Agriculture (USDA) were only allowed to be used for lost revenue, as defined in the Terms and Conditions issued by HHS and by the USDA, respectively. Period 3 and Period 4 funds were received for the year ended December 31, 2021 and were expended/used during the period January 1, 2020 through December 31, 2022 and reported on for the year ended December 31, 2022. The USDA funds awarded to West Liberty Care Center, Inc. and Affiliates during 2022, were for use of lost revenue during the COVID-19 pandemic beginning with the period March 13, 2020 through the date of application and were reported on during the year ended December 31, 2022. Such expenditures follow 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: West Liberty Care Center, Inc. and Affiliates has elected not to use the 10 percent de minimis cost rate as allowed under the Uniform Guidance.
West Liberty Care Center, Inc. has received a U.S. Department of Housing and Urban Development (HUD) direct loan under Section 232, pursuant to Section 223(f) of the National Housing Act. West Liberty Care Center, Inc. The loan balance outstanding at the beginning of the year is included in the Federal expenditures presented in the schedule. West Liberty Care Center, Inc. and Affiliates received no additional loans during the year. The balance of the loan outstanding at December 31, 2022 consists of:FederalAssistance Listing NumberProgram NameOutstanding Balance at December 31, 202214.129 Mortgage Insurance Nursing Homes, Intermediate $8,347,742 Care Facilities, Board and Care Homes and Assisted Living Facilities
Title: Noncash assistance
Accounting Policies: Expenditures reported on the schedule of expenditures of Federal awards are reported on the accrual basis of accounting. However, amounts reported on the Schedule for the U.S. Department of Health and Human Services (HHS) Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution are reported based upon the reports that are required to be submitted to the U.S. Health Resources & Services Administration (HRSA) reporting portal for Period 3 and Period 4 funds, as defined by HHS. The amounts funded by HHS were allowed to be used for certain expenditures including lost revenue, whereas the amounts funded by the U.S. Department of Agriculture (USDA) were only allowed to be used for lost revenue, as defined in the Terms and Conditions issued by HHS and by the USDA, respectively. Period 3 and Period 4 funds were received for the year ended December 31, 2021 and were expended/used during the period January 1, 2020 through December 31, 2022 and reported on for the year ended December 31, 2022. The USDA funds awarded to West Liberty Care Center, Inc. and Affiliates during 2022, were for use of lost revenue during the COVID-19 pandemic beginning with the period March 13, 2020 through the date of application and were reported on during the year ended December 31, 2022. Such expenditures follow 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: West Liberty Care Center, Inc. and Affiliates has elected not to use the 10 percent de minimis cost rate as allowed under the Uniform Guidance.
West Liberty Care Center, Inc. and Affiliates did not receive any donated personal protective equipment for the year ended December 31, 2022.