Notes to SEFA
Accounting Policies: Notes to Schedule of Expenditures of Federal Awards:
(1) Basis of Presentation
The accompanying schedule of expenditures of federal awards (Schedule) includes the federal
award activity of The Baxley and Appling County Hospital Authority D/B/A Appling Healthcare
System (System) under programs of the federal government for the year ended August 31,
2023. The information in this Schedule is presented in accordance with 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 System, it is not intended to
and does not present the financial position, changes in net position, or cash flows of the
System.
(2) Summary of Significant Accounting Policies
Expenditures reported on the Schedule are reported on the accrual basis of accounting which
is consistent with the preparation of the System’s financial statements. 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 Provider
Relief Fund (PRF) amounts reported on the Schedule represent the amounts reported to the
U.S. Department of Health and Human Services HRSA Reporting Portal for Period as specified
in the OMB Compliance Supplement. The System did not receive any Period 5 PRF payments.
(3) Non-Cash Awards
The System did not have any non-cash awards during the fiscal year.
(4) Passed Through to Subrecipients
There were no awards passed through to subrecipients.
(5) Indirect Cost Rate
The System has elected not to use the 10% de minimis indirect cost rate allowed under the
Uniform Guidance.
(6) Loan
Federal expenditures under loan programs include any new loans made during the year
and loans outstanding at the beginning of the year for which there are continuing
compliance requirements. There were no new loans for the year ended August 31, 2023.
The balance of the loan outstanding as of August 31, 2023 is $959,775.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.