Notes to SEFA
Title: Provider Relief Funds
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 reimbursements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
During the year ended June 30, 2022, SHEF received Provided Relief Funds from the Department of Health and Human Services under the Assistance Listing number 93.498. In accordance with the 2022 Compliance Supplement issued in April 2022, the expenditures of these funds were tested and presented on the Schedule for the consolidated financial statements for the year ending June 30, 2023.