Notes to SEFA
Title: Note 1 - Basis of Presentation
Accounting Policies: Expenditures reported in the schedule are reported on the accrual basis of accounting. When applicable, 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. No federal financial assistance has been provided to a subrecipient.
De Minimis Rate Used: N
Rate Explanation: The Health Center does not draw for indirect administrative expenses and has not elected to use the 10% de minimis cost rate.
The accompanying consolidated schedule of expenditures of federal awards (the schedule) includes the federal award activity of Salina Regional Health Center, Inc.; Hospice of Salina, Inc. (Hospice); and Lindsborg Community Hospital Association (LCH), collectively the “Health Center,” under programs of the federal government for the year ended September 30, 2023. The information 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 Health Center, it is not intended to and does not present the financial position, changes in
net assets, or cash flows of the Health Center. The accompanying schedule does not include the federal grant activity of Cloud County Health Center, Inc. d/b/a North Central Kansas Medical Center (NCKMC). Those awards are reported on the schedule of expenditures of federal awards of NCKMC. A separate data collection form will also be submitted.
Title: Note 4 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution
Accounting Policies: Expenditures reported in the schedule are reported on the accrual basis of accounting. When applicable, 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. No federal financial assistance has been provided to a subrecipient.
De Minimis Rate Used: N
Rate Explanation: The Health Center does not draw for indirect administrative expenses and has not elected to use the 10% de minimis cost rate.
The Health Center received amounts from the U.S. Department of Health and Human Services (HHS) through the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (PRF) program (Federal Financial Assistance Listing # 93.498) during the year ended September 30, 2022, totaling $8,396,456. The Health Center incurred eligible expenditures (including lost revenues) and, therefore, recognized revenues totaling $995,360 and $8,098,572 during the years ending September 30, 2023 and 2022, respectively, on the consolidated financial statements. In accordance with the 2023 Compliance Supplement, the PRF expenditures recognized on the schedule are based on the reporting to HHS for the period ending September 30, 2023, totaling $8,396,456, as required under the PRF program.