Audit 79897

Title: Basis of Presentation Accounting Policies: Federal program expenditures included in the accompanying schedule are presented on the cash basis of accounting. De Minimis Rate Used: N Rate Explanation: The Center did not elect to use the 10% de minimis indirect cost rate. The accompanying schedule of expenditures of federal awards (the schedule) of New York Psychotherapy and Counseling Center (the Center) includes the U.S. Department of Health and Human Services (HHS) Provider Relief Fund (PRF) program for the fiscal year ended June 30, 2022 and presents the activity of the HHS PRF financial assistance of the Center for the period between January 1, 2020 and December 31, 2021. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance). Because the schedule presents only a selected portion of the operations of the Center, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Center.

Title: Provider Relief Fund Program Description Accounting Policies: Federal program expenditures included in the accompanying schedule are presented on the cash basis of accounting. De Minimis Rate Used: N Rate Explanation: The Center did not elect to use the 10% de minimis indirect cost rate. Provider Relief Fund is a federal program established by the Coronavirus Aid, Relief, and Economic Security Act (also known as the CARES Act) that provides relief funds to eligible providers of health care services and support for health care-related expenses or lost revenues attributable to coronavirus. HHS requires the amounts to be reported on the schedule of expenditures of federal awards (the schedule) to match with that reported in the HHS Reporting Portal. Due to significant delay of the HHS Reporting Portal, HHS extended the period of performance for recipients based on the date of receipt of PRF funds rather than the period to which the funds were expended. As a result, there were no PRF funds reported on the schedule by recipients for fiscal year end prior to June 30, 2021. PRF payments received between July 1, 2020 and June 30, 2021 are reported on the schedule for the Organizations fiscal year ended June 30, 2022. The Center received $1,675,727, in the aggregate, of PRF payments from HHS as of December 31, 2020 for Period 2, with all PRF payments for Period 2 being fully utilized as of December 31, 2021. In accordance with the unique reporting timeline as mentioned above, these payments belong to the reporting period for the fiscal year ended June 30, 2022.

Title: Subrecipients Accounting Policies: Federal program expenditures included in the accompanying schedule are presented on the cash basis of accounting. De Minimis Rate Used: N Rate Explanation: The Center did not elect to use the 10% de minimis indirect cost rate. There were no payments made to subrecipients for federal awards received during the year ended June 30, 2022.