Title: SUBRECIPIENTS
Accounting Policies: The schedule of expenditures of federal awards (the SEFA) includes the federal award activity of Columbus Healthcare System (the System), under programs of the federal government for the year ended April 30, 2022. The information in the SEFA 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 SEFA presents only a selected portion of the operations of the System, it is not intended to and does not present the financial position, activities, and changes in net assets, or cash flows of the System. Expenditures reported on the SEFA 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The System did not provide any federal awards to subrecipients during the year ended April 30, 2022.
Title: PROVIDER RELIEF FUNDS (#93.498)
Accounting Policies: The schedule of expenditures of federal awards (the SEFA) includes the federal award activity of Columbus Healthcare System (the System), under programs of the federal government for the year ended April 30, 2022. The information in the SEFA 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 SEFA presents only a selected portion of the operations of the System, it is not intended to and does not present the financial position, activities, and changes in net assets, or cash flows of the System. Expenditures reported on the SEFA 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Expenditures under Catalog of Federal Domestic Assistance #93.498, Provider Relief Fund (PRF) applies the guidance of the U.S. Department of Health and Human Services (HHS). For the PRF award program, the amount reported in the SEFA is reported based on the PRF portal submission guidelines. Payments from HHS for the PRF award program are assigned to one of four payment received periods based upon the date each payment from the PRF award program was received. Each period has a specified period of availability and timing of reporting requirements. The SEFA includes those qualifying expenditures and/or lost revenues that were reported in the PRF award program portal for period 1 (payment received periods from April 10, 2020 to June 30, 2020 and periods of availability from January 1, 2020 to June 30, 2021) and period 2 (payment received periods from July 1, 2020 to December 31, 2020 and periods of availability from January 1, 2020 to December 31, 2021). As such, the amount reported in the this SEFA will differ from amounts reported in the consolidated statements of activities and changes in net assets.
Title: PERSONAL PROTECTIVE EQUIPMENT (UNAUDITED)
Accounting Policies: The schedule of expenditures of federal awards (the SEFA) includes the federal award activity of Columbus Healthcare System (the System), under programs of the federal government for the year ended April 30, 2022. The information in the SEFA 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 SEFA presents only a selected portion of the operations of the System, it is not intended to and does not present the financial position, activities, and changes in net assets, or cash flows of the System. Expenditures reported on the SEFA 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
For the year ended April 30, 2022, the System received $-0- in federally donated personal protective equipment in response to the COVID-19 pandemic (unaudited).