Title: NOTE 1 - BASIS OF PRESENTATION
Accounting Policies: NOTE 1 - BASIS OF PRESENTATION
The accompanying schedule of expenditures of federal awards (“SEFA”) is presented on the accrual basis of accounting.
BSCHS receives payments from the federal and state government on behalf of Medicaid and Medicare eligible patients for whom it has provided medical services at its medical facilities. Since these payments represent insurance coverage provided directly to individuals under the Medicaid and Medicare entitlement programs, they are not included as federal financial assistance.
NOTE 2 - REPORTING ENTITY
For purposes of complying with Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”), the accompanying SEFA presents the federal award programs administered by BSCHS as defined above, for the year ended December 31, 2023.
NOTE 3 - MATCHING COSTS
Matching costs (i.e., the nonfederal share of certain program costs) are not included in the accompanying SEFA. BSCHS utilizes a direct cost rate and has not elected to use the 10% de minimis cost rate allowed by Uniform Guidance.
NOTE 4 - SUBRECIPIENTS
No amounts were provided to subrecipients.
NOTE 5 - RELATIONSHIP TO FEDERAL FINANCIAL REPORTS
The regulations and guidelines governing the preparation of federal financial reports vary by federal agency and among programs administered by the same agency. Accordingly, the amounts reported in federal financial reports do not necessarily agree with the amounts reported in the accompanying SEFA which is prepared on the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: BSCHS utilizes a direct cost rate and has not elected to use the 10% de minimis cost rate allowed by Uniform Guidance.
The accompanying schedule of expenditures of federal awards (“SEFA”) is presented on the accrual basis of accounting.
BSCHS receives payments from the federal and state government on behalf of Medicaid and Medicare eligible patients for whom it has provided medical services at its medical facilities. Since these payments represent insurance coverage provided directly to individuals under the Medicaid and Medicare entitlement programs, they are not included as federal financial assistance.
Title: NOTE 2 - REPORTING ENTITY
Accounting Policies: NOTE 1 - BASIS OF PRESENTATION
The accompanying schedule of expenditures of federal awards (“SEFA”) is presented on the accrual basis of accounting.
BSCHS receives payments from the federal and state government on behalf of Medicaid and Medicare eligible patients for whom it has provided medical services at its medical facilities. Since these payments represent insurance coverage provided directly to individuals under the Medicaid and Medicare entitlement programs, they are not included as federal financial assistance.
NOTE 2 - REPORTING ENTITY
For purposes of complying with Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”), the accompanying SEFA presents the federal award programs administered by BSCHS as defined above, for the year ended December 31, 2023.
NOTE 3 - MATCHING COSTS
Matching costs (i.e., the nonfederal share of certain program costs) are not included in the accompanying SEFA. BSCHS utilizes a direct cost rate and has not elected to use the 10% de minimis cost rate allowed by Uniform Guidance.
NOTE 4 - SUBRECIPIENTS
No amounts were provided to subrecipients.
NOTE 5 - RELATIONSHIP TO FEDERAL FINANCIAL REPORTS
The regulations and guidelines governing the preparation of federal financial reports vary by federal agency and among programs administered by the same agency. Accordingly, the amounts reported in federal financial reports do not necessarily agree with the amounts reported in the accompanying SEFA which is prepared on the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: BSCHS utilizes a direct cost rate and has not elected to use the 10% de minimis cost rate allowed by Uniform Guidance.
For purposes of complying with Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”), the accompanying SEFA presents the federal award programs administered by BSCHS as defined above, for the year ended December 31, 2023.
Title: NOTE 3 - MATCHING COSTS
Accounting Policies: NOTE 1 - BASIS OF PRESENTATION
The accompanying schedule of expenditures of federal awards (“SEFA”) is presented on the accrual basis of accounting.
BSCHS receives payments from the federal and state government on behalf of Medicaid and Medicare eligible patients for whom it has provided medical services at its medical facilities. Since these payments represent insurance coverage provided directly to individuals under the Medicaid and Medicare entitlement programs, they are not included as federal financial assistance.
NOTE 2 - REPORTING ENTITY
For purposes of complying with Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”), the accompanying SEFA presents the federal award programs administered by BSCHS as defined above, for the year ended December 31, 2023.
NOTE 3 - MATCHING COSTS
Matching costs (i.e., the nonfederal share of certain program costs) are not included in the accompanying SEFA. BSCHS utilizes a direct cost rate and has not elected to use the 10% de minimis cost rate allowed by Uniform Guidance.
NOTE 4 - SUBRECIPIENTS
No amounts were provided to subrecipients.
NOTE 5 - RELATIONSHIP TO FEDERAL FINANCIAL REPORTS
The regulations and guidelines governing the preparation of federal financial reports vary by federal agency and among programs administered by the same agency. Accordingly, the amounts reported in federal financial reports do not necessarily agree with the amounts reported in the accompanying SEFA which is prepared on the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: BSCHS utilizes a direct cost rate and has not elected to use the 10% de minimis cost rate allowed by Uniform Guidance.
Matching costs (i.e., the nonfederal share of certain program costs) are not included in the accompanying SEFA. BSCHS utilizes a direct cost rate and has not elected to use the 10% de minimis cost rate allowed by Uniform Guidance.
Title: NOTE 4 - SUBRECIPIENTS
Accounting Policies: NOTE 1 - BASIS OF PRESENTATION
The accompanying schedule of expenditures of federal awards (“SEFA”) is presented on the accrual basis of accounting.
BSCHS receives payments from the federal and state government on behalf of Medicaid and Medicare eligible patients for whom it has provided medical services at its medical facilities. Since these payments represent insurance coverage provided directly to individuals under the Medicaid and Medicare entitlement programs, they are not included as federal financial assistance.
NOTE 2 - REPORTING ENTITY
For purposes of complying with Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”), the accompanying SEFA presents the federal award programs administered by BSCHS as defined above, for the year ended December 31, 2023.
NOTE 3 - MATCHING COSTS
Matching costs (i.e., the nonfederal share of certain program costs) are not included in the accompanying SEFA. BSCHS utilizes a direct cost rate and has not elected to use the 10% de minimis cost rate allowed by Uniform Guidance.
NOTE 4 - SUBRECIPIENTS
No amounts were provided to subrecipients.
NOTE 5 - RELATIONSHIP TO FEDERAL FINANCIAL REPORTS
The regulations and guidelines governing the preparation of federal financial reports vary by federal agency and among programs administered by the same agency. Accordingly, the amounts reported in federal financial reports do not necessarily agree with the amounts reported in the accompanying SEFA which is prepared on the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: BSCHS utilizes a direct cost rate and has not elected to use the 10% de minimis cost rate allowed by Uniform Guidance.
No amounts were provided to subrecipients.
Title: NOTE 5 - RELATIONSHIP TO FEDERAL FINANCIAL REPORTS
Accounting Policies: NOTE 1 - BASIS OF PRESENTATION
The accompanying schedule of expenditures of federal awards (“SEFA”) is presented on the accrual basis of accounting.
BSCHS receives payments from the federal and state government on behalf of Medicaid and Medicare eligible patients for whom it has provided medical services at its medical facilities. Since these payments represent insurance coverage provided directly to individuals under the Medicaid and Medicare entitlement programs, they are not included as federal financial assistance.
NOTE 2 - REPORTING ENTITY
For purposes of complying with Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”), the accompanying SEFA presents the federal award programs administered by BSCHS as defined above, for the year ended December 31, 2023.
NOTE 3 - MATCHING COSTS
Matching costs (i.e., the nonfederal share of certain program costs) are not included in the accompanying SEFA. BSCHS utilizes a direct cost rate and has not elected to use the 10% de minimis cost rate allowed by Uniform Guidance.
NOTE 4 - SUBRECIPIENTS
No amounts were provided to subrecipients.
NOTE 5 - RELATIONSHIP TO FEDERAL FINANCIAL REPORTS
The regulations and guidelines governing the preparation of federal financial reports vary by federal agency and among programs administered by the same agency. Accordingly, the amounts reported in federal financial reports do not necessarily agree with the amounts reported in the accompanying SEFA which is prepared on the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: BSCHS utilizes a direct cost rate and has not elected to use the 10% de minimis cost rate allowed by Uniform Guidance.
The regulations and guidelines governing the preparation of federal financial reports vary by federal agency and among programs administered by the same agency. Accordingly, the amounts reported in federal financial reports do not necessarily agree with the amounts reported in the accompanying SEFA which is prepared on the accrual basis of accounting.