Notes to SEFA
Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles, as applicable, contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: Y
Rate Explanation: Baptist Healthcare System, Inc. and Affiliates (“Baptist”) used the de minimis indirect cost rate allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Baptist Healthcare System, Inc. and Affiliates (“Baptist”) under programs of the federal government for the year ended August 31, 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 Baptist Healthcare System, Inc. and Affiliates (“Baptist”), it is not intended to and does not present the financial position, changes in net assets or cash flows of Baptist Healthcare System, Inc. and Affiliates (“Baptist”).
Title: Subrecipient Disbursements
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles, as applicable, contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: Y
Rate Explanation: Baptist Healthcare System, Inc. and Affiliates (“Baptist”) used the de minimis indirect cost rate allowed under the Uniform Guidance.
Baptist did not make any subrecipient disbursements during the year ended August 31, 2023.
Title: Donated Personal Protective Equipment (Unaudited)
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles, as applicable, contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: Y
Rate Explanation: Baptist Healthcare System, Inc. and Affiliates (“Baptist”) used the de minimis indirect cost rate allowed under the Uniform Guidance.
Baptist did not receive any donated personal protective equipment from the federal government during the year ended August 31, 2023.
Title: Provider Relief Fund Tax Identification Numbers
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles, as applicable, contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: Y
Rate Explanation: Baptist Healthcare System, Inc. and Affiliates (“Baptist”) used the de minimis indirect cost rate allowed under the Uniform Guidance.
Baptist Healthcare System, Inc. and Affiliates received COVID-19 Provider Relief funds for several different tax identification numbers as follows: Provider Relief Fund Tax Identification Numbers FacilityTIN NumberBaptist Healthcare System, Inc.61-0444707Baptist Health Medical Group20-5497203Baptist Physicians’ Surgery Center04-3665929Baptist Health Surgery Center84-3280181Cumberland Valley Surgery Center61-1348280