Notes to SEFA
Title: NOTE 3 - RELATIONSHIP TO THE BASIC FINANCIAL STATEMENTS AND FEDERAL FINANCIAL
REPORTS
Accounting Policies: NOTE 1 - BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards
includes the federal award activity of the Hospital Service District Number One of the Parish of LaSalle, State of
Louisiana, (the District) a component unit of the LaSalle Parish Police Jury, under programs of the federal
government for the year ended September 30, 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 the District, it is not intended to and does not present the financial
position or change in net position of the District.
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accompanying Schedule of
Expenditures of Federal Awards is presented using the accrual basis of accounting, which is described in Note 1 of
the Notes to the Basic 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.
De Minimis Rate Used: N
Rate Explanation: The auditee has elected no to use the de minimis cost rate.
NOTE 3 - RELATIONSHIP TO THE BASIC FINANCIAL STATEMENTS AND FEDERAL FINANCIAL
REPORTS Schedule of Expenditures of Federal Awards (SEFA) reporting amounts for the Provider Relief Fund
(PRF), including both expenditures and lost revenues are based upon the PRF report that is required to be submitted
to the HRSA report portal. Payments received between July 1, 2021 and December 31, 2021 are required to be
reported in the HRSA portal as period 4 (HRSA portal reporting time period January 1, 2023 to March 31, 2023) and
are included in the September 30, 2023 SEFA. PRF revenue was recognized in the September 30, 2022 financial
statements.