Notes to SEFA
Title: BASIS OF PRESENTATION
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 amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: Unity Care Northwest has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Unity Care Northwest under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of 2 CFR 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 Unity Care Northwest, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Unity Care Northwest.
Title: RECONCILIATION 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 amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: Unity Care Northwest has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The consolidated financial statements reflect Provider Relief Fund (PRF) of $2,832,361 and $1,262,165 received and recorded in unearned grant revenue as of December 31, 2022 and 2021, respectively. The Center has recognized in grant revenue $1,262,165 and $652,126 for the years ended December 31, 2022 and 2021, respectively. The SEFA includes Provider Relief Funds of $1,262,125 that were received in PRF Period 3 and Period 4 in accordance with the requirements of the compliance supplement for assistance listing number 93.498.