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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Community Health of Central Washington under programs of the federal government for the year ended June 30, 2023. The information in the 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 Community Health of Central Washington, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Community Health of Central Washington.
Title: Assistance Listing Number 93.530
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 auditee did not use the de minimis cost rate.
The Organization received and expended funds from the Affordable Care Act – Teaching Health Center Graduate Medical Education (THCGME) Payments Program. The amounts of funds received during the period under audit, $1,760,000 are not included on the Schedule of Expenditures of Federal Awards above as the program is exempt from the Uniform Guidance requirements per the program description.