Notes to SEFA
Title: Basis of Presentation
Accounting Policies: With the exception of the expenditures discussed in Note 5, expenditures reported on the Schedules are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and/or OMB Circular A-122, Cost Principles for Non-profit Organizations or the Indiana State Board of Accounts Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The Center has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The accompanying schedules of expenditures of federal and state and local awards (the Schedules) include the grant activity of NorthShore Health Centers, Inc. (the Center) under programs of federal, state, and local governments for the year ended August 31, 2022. The information in the Schedules 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), as well as the Indiana State Board of Accounts Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources. Because the Schedules present only a select portion of the operations of the Center, they are not intended to and do not present the financial position, results of operations, changes in net assets, or cash flows of the Center.
Title: Pass-Through Entities and Subrecipients
Accounting Policies: With the exception of the expenditures discussed in Note 5, expenditures reported on the Schedules are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and/or OMB Circular A-122, Cost Principles for Non-profit Organizations or the Indiana State Board of Accounts Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The Center has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The Center received certain awards from pass-through entities. Identifying numbers, when available, are presented for these pass-through entities. No awards were passed through to subrecipients by the Center.
Title: COVID-19 Provider Relief Fund (Assistance Listing No. 93.498)
Accounting Policies: With the exception of the expenditures discussed in Note 5, expenditures reported on the Schedules are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and/or OMB Circular A-122, Cost Principles for Non-profit Organizations or the Indiana State Board of Accounts Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The Center has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The Schedules include $487,054 received from HHS between January 1, 2021 and June 30, 2021, under the Provider Relief Fund (PRF) program for Assistance Listing No. 93.498). In accordance with guidance from HHS, these amounts are presented as Period 3 in the HHS PRF Reporting Portal. Due to the PRF Reporting requirements, this amount is not the total PRF received and/or recognized for the year ended August 31, 2022.