Notes to SEFA
Title: General
Accounting Policies: Expenditures on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized, as applicable, following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited to reimbursement. Pass through entity identifying numbers are presented where available.
De Minimis Rate Used: Both
Rate Explanation: Samaritan Health Services, Inc. utilizes the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance only for certain subsidiaries that do not have the negotiated indirect cost rate.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Samaritan Health Services, Inc. (the System) under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR 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 System, it is not intended to and does not present the balance sheet, changes in net assets, or cash flows of the System. Financial assistance received directly from federal agencies as well as financial assistance passed through from other agencies are included in the accompanying schedule. The Systems financial reporting entity is described in note 1 to the Systems consolidated financial statements.
Title: Personal Protective Equipment Receipts
Accounting Policies: Expenditures on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized, as applicable, following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited to reimbursement. Pass through entity identifying numbers are presented where available.
De Minimis Rate Used: Both
Rate Explanation: Samaritan Health Services, Inc. utilizes the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance only for certain subsidiaries that do not have the negotiated indirect cost rate.
The System has not received donated personal protective equipment (PPE) from various governmental entities.
Title: Provider Relief Funds
Accounting Policies: Expenditures on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized, as applicable, following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited to reimbursement. Pass through entity identifying numbers are presented where available.
De Minimis Rate Used: Both
Rate Explanation: Samaritan Health Services, Inc. utilizes the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance only for certain subsidiaries that do not have the negotiated indirect cost rate.
During the year ended December 31, 2021, the System was the recipient of funds under the CARES Act Provider Relief Fund program. In accordance with guidance provided in the OMB 2 CFR 200 Part 200 Compliance Supplement, such amounts are reflected, to the extent utilized, in the schedule of expenditure of federal awards for the year ended December 31, 2022.