Audit 297232

FY End
2023-09-30
Total Expended
$3.74M
Findings
0
Programs
3
Organization: George County Hospital (MS)
Year: 2023 Accepted: 2024-03-25
Auditor: Horne

Organization Exclusion Status:

Checking exclusion status...

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
93.498 Provider Relief Fund $2.39M Yes 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $992,301 Yes 0
93.301 Small Rural Hospital Improvement Grant Program $356,330 - 0

Contacts

Name Title Type
SK4NKLFU5C69 Greg Havard Auditee
6019479152 Kade Moody Auditor
No contacts on file

Notes to SEFA

Title: Note 1. Basis of Presentation Accounting Policies: Note 1. Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal award activity of the George Regional Health System (the "Hospital") under programs of the federal government for the year ended September 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations 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 the Hospital, it is not intended to and does not present the financial position, changes in net positions, or cash flows of the Hospital. Note 2. Summary of Significant 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. Note 3. Indirect Cost Rate The Hospital has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The election was not applicable to the funding received. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimus cost rate. The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal award activity of the George Regional Health System (the "Hospital") under programs of the federal government for the year ended September 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations 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 the Hospital, it is not intended to and does not present the financial position, changes in net positions, or cash flows of the Hospital.
Title: Note 2. Summary of Significant Accounting Policies Accounting Policies: Note 1. Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal award activity of the George Regional Health System (the "Hospital") under programs of the federal government for the year ended September 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations 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 the Hospital, it is not intended to and does not present the financial position, changes in net positions, or cash flows of the Hospital. Note 2. Summary of Significant 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. Note 3. Indirect Cost Rate The Hospital has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The election was not applicable to the funding received. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimus cost rate. 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.
Title: Note 3. Indirect Cost Rate Accounting Policies: Note 1. Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal award activity of the George Regional Health System (the "Hospital") under programs of the federal government for the year ended September 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations 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 the Hospital, it is not intended to and does not present the financial position, changes in net positions, or cash flows of the Hospital. Note 2. Summary of Significant 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. Note 3. Indirect Cost Rate The Hospital has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The election was not applicable to the funding received. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimus cost rate. The Hospital has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The election was not applicable to the funding received.
Title: Note 4. Disaster Grants – Public Assistance Accounting Policies: Note 1. Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal award activity of the George Regional Health System (the "Hospital") under programs of the federal government for the year ended September 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations 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 the Hospital, it is not intended to and does not present the financial position, changes in net positions, or cash flows of the Hospital. Note 2. Summary of Significant 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. Note 3. Indirect Cost Rate The Hospital has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The election was not applicable to the funding received. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimus cost rate. Disaster Grants – Public Assistance (97.036) expenditures included in the Schedule for the year ended September 30, 2023, were incurred in previous years. The project worksheets for these expenditures were approved in the current fiscal year and have been reported on the Schedule in accordance with the reporting requirements outlined in the Compliance Supplement.