Notes to SEFA
Title: Provider Relief Fund (93.498)
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.
Expenditures under CFDA 93.498, Provider Relief Fund (PRF) applies the guidance of the U.S. Department of Health and Human Services (HHS). For the PRF program, the amount on the SEFA is reported based on the PRF portal submission guidelines. Payments from HHS for the PRF are assigned to one of four Payment Received Periods based upon the date each payment from the PRF was received. Each Period has a specified Period of Availability and timing of reporting requirements. The SEFA includes those qualifying expenditures and/or lost revenues that were reported in the PRF portal for Period 1 (Payment Received Periods from April 10, 2020 to June 30, 2020 and Periods of Availability from January 1, 2020 to June 30, 2021) and Period 2 (Payment Received Periods from July 1, 2020 to December 1, 2020 and Periods of Availability from January 1, 2020 to December 31, 2021). As such, the amount presented in this SEFA will differ from amounts presented in the statement of operations and changes in net assets.
Title: Personal Protective Equipment (PPE) (Unaudited)
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.
For the year ended March 31, 2022, Heart of Texas Healthcare System received $-0- in federally donated personal protective equipment in response to the COVID-19 pandemic (unaudited).