Notes to SEFA
Title: Basis of Presentation
Accounting Policies: Expenditures reported on this Schedule are reported on the accrual basis of accounting. 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. The District has not
elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The entity did not utilize the de minimis cost rate.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award
activity of Weiser Valley Hospital District doing business as Weiser Memorial Hospital (the District)
under programs of the federal government for the year ended June 30, 2023. Amounts reported on the
Schedule for Federal Assistance Listing Number 93.498 – Provider Relief Fund and American Rescue
Plan (ARP) Rural Distribution are based upon the December 31, 2022, Provider Relief Fund report. 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.
Title: Loan Guarantee
Accounting Policies: Expenditures reported on this Schedule are reported on the accrual basis of accounting. 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. The District has not
elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The entity did not utilize the de minimis cost rate.
Nonmonetary assistance in the form of a loan guarantee is included in the Schedule. The related loan
balance was $171,171 at June 30, 2023.