Audit 300508

Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Sonoma Valley Health Care District (the "District") under programs of the federal government for the year ended June 30, 2023. In accordance with the reporting requirements established by the U.S. Department of Health and Human Services ("HHS"), the Provider Relief Funds reported in the Schedule for the year ended June 30, 2023 represent the funds received during the period July 1, 2021 to December 31, 2021. 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 District, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the District. Expenditures reported on the Schedule are reported on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America (U.S.GAAP). Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or limited as to reimbursement. Pass-through entity identifying numbers are presented where available and applicable. De Minimis Rate Used: N Rate Explanation: The District does not charge indirect costs to the HHS Awards and thus the 10% de minimis indirect cost rate is not applicable.