Notes to SEFA
Title: Pass-Through Awards
Accounting Policies: Expenditures for direct costs are recognized as incurred using the accrual method of accounting and the cost accounting principles contained in Uniform Guidance, as applicable. Under these cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. The categorization of expenditures by program included in the Schedule is based upon the Assistance Listing Number (ALN).
De Minimis Rate Used: Y
Rate Explanation: The System has elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The System receives certain federal awards in the form of pass-through awards. Such amounts received as pass-through awards are specifically identified on the Schedule.
Title: Donated Personal Protective Equipment (PPE) (Unaudited)
Accounting Policies: Expenditures for direct costs are recognized as incurred using the accrual method of accounting and the cost accounting principles contained in Uniform Guidance, as applicable. Under these cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. The categorization of expenditures by program included in the Schedule is based upon the Assistance Listing Number (ALN).
De Minimis Rate Used: Y
Rate Explanation: The System has elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
During the year ended September 30, 2023, the System did not receive donated PPE.
Title: United States Department of Health and Human Services Coronavirus Aid Relief and Economic Security (CARES) Act Provider Relief Fund and American Rescue Plan Rural Distribution
Accounting Policies: Expenditures for direct costs are recognized as incurred using the accrual method of accounting and the cost accounting principles contained in Uniform Guidance, as applicable. Under these cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. The categorization of expenditures by program included in the Schedule is based upon the Assistance Listing Number (ALN).
De Minimis Rate Used: Y
Rate Explanation: The System has elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The Schedule includes grant activity related to the United States Department of Health and Human Services CARES Act ALN 93.498, Provider Relief Funds (PRF) and American Rescue Plan (ARP) Rural Distribution. As required by the 2023 OMB Compliance Supplement, the Schedule includes all PRFs and ARPs received between July 1, 2021 to December 31, 2021 (Reporting Period 4) and expended by December 31, 2022, as well as PRFs and ARPs received between January 1, 2022 and June 30, 2022 (Reporting Period 5) and expended by June 30, 2023. The Hospital (TIN 22-2594672) was the recipient of $9,975,156 of PRF and ARP funding during Reporting Period 4. The Hospital did not receive any funds during Reporting Period 5. The PRF and ARP funds were used to cover direct expenditures and lost revenues.