Notes to SEFA
Title: Donated Personal Protective Equipment (Unaudited)
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federalaward activity of Johnston Health Services Corporation d/b/a Johnston Health (the System), underprograms of the federal government for the year ended June 30, 2022.The Schedule of the System includes the following legal entities:Entity Tax Identification Number (TIN)Johnston Health Services Corporation 46-3176429Johnston Specialty Physician Services, Inc. 26-1425192The 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, andAudit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only aselected portion of the operations of the System, it is not intended to and does not present thefinancial position, changes in net assets, or cash flows of the System.Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures 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.HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 CoverageAssistance Fund (Uninsured Program)The expenditures reported for the Uninsured Program on the Schedule represent reimbursementsof claims for allowable patient services and are included in Net patient services revenue in theStatement of Revenues, Expenses, and Changes in Net Position.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
During the year ended June 30, 2022, the System did not receive any donated personal protective equipment.
Title: Loan/loan guarantee outstanding balances
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federalaward activity of Johnston Health Services Corporation d/b/a Johnston Health (the System), underprograms of the federal government for the year ended June 30, 2022.The Schedule of the System includes the following legal entities:Entity Tax Identification Number (TIN)Johnston Health Services Corporation 46-3176429Johnston Specialty Physician Services, Inc. 26-1425192The 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, andAudit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only aselected portion of the operations of the System, it is not intended to and does not present thefinancial position, changes in net assets, or cash flows of the System.Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures 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.HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 CoverageAssistance Fund (Uninsured Program)The expenditures reported for the Uninsured Program on the Schedule represent reimbursementsof claims for allowable patient services and are included in Net patient services revenue in theStatement of Revenues, Expenses, and Changes in Net Position.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
MORTGAGE INSURANCE_HOSPITALS (14.128) - Balances outstanding at the end of the audit period were 89535866.