Audit 6462

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. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Hebrew Home for Aged Disabled dba San Francisco Campus for Jewish Living (the “Organization”), under programs of the federal government for the year ended June 30, 2023. 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 Organization, it is not intended to, and does not present the financial position, changes in net assets, or cash flows of the Organization. The Schedule includes expenditures of federal awards from Hebrew Home for Aged Disabled dba San Francisco Campus for Jewish Living (Taxpayer Identification Number 94-0545320). In accordance with guidance from the U.S. Department of Health and Human Services (“DHHS”), the Organization included the Reporting Period 4 and Period 5 expenditures for Provider Relief Fund Assistance Listing No. 93.498 of $1,084,992 in the Schedule for the year ended June 30, 2023, to align with DHHS reporting guidelines. In accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”), the amount of $1,084,992 of Provider Relief Fund assistance received by the Organization was recognized as revenue during the year ended June 30, 2022 and is included in beginning net assets as of and for the year ended June 30, 2023. The Schedule includes $1,084,980 of expenditures for U.S. Department of Homeland Security Disaster Grants – Public Assistance (Presidentially Declared Disasters) Assistance Listing No. 97.036. These awards were approved during the year ended June 30, 2023 and relate to expenditures that were incurred during the years ended June 30, 2022, 2021, and 2020.

Title: Subrecipient Awards 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. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance. The Organization did not provide any federal awards to subrecipients during the year ended June 30, 2023.