Notes to SEFA
Title: SUMMARY AND SUBRECIPIENTS
Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein some types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: Kentucky Hospital Association and Subsidiaries does not use the 10% de minimis indirect rate allowed in the Uniform Guidance, Section 414.
The accompanying schedule of expenditures of federal awards includes the federal grantactivity of Kentucky Hospital Association and Subsidiaries and is presented on the cash basisof accounting. The information in this schedule is presented in accordance with the requirementsof Title 2 U.S. Code of Federal Regulations ("CFR") Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Award (Uniform Guidance).Therefore, some amounts presented in this schedule may differ from amounts presented in, or usedin the preparation of, the basic consolidated financial statements. Kentucky Hospital Association and Subsidiaries provided federal awards to subrecipients asfollows:Program TitleFederalCFDANumberAmountProvided toSubrecipientsHospital Preparedness Program (HPP) and PublicHealth Emergency Preparedness (PHEP) 93.074 $ 127,944National Bioterrorism Hospital Preparedness Program(COVID) 93.889 33,067