Notes to SEFA
Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting, with the exception of expenditures associated with Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (PRF) program. 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. PRF expenditures are reported based upon the timing of reporting periods in accordance with guidance provided by the Health Resources and Services Administration.
De Minimis Rate Used: N
Rate Explanation: Minnie Hamilton Health System has not elected to use the 10% de minimis indirect cost rate
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Minnie Hamilton Health System (System) under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) 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 assets or cash flows of the System.
Title: Summary of Provider Relief Fund and American Rescue Plan (ARP) Rural Distri
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting, with the exception of expenditures associated with Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (PRF) program. 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. PRF expenditures are reported based upon the timing of reporting periods in accordance with guidance provided by the Health Resources and Services Administration.
De Minimis Rate Used: N
Rate Explanation: Minnie Hamilton Health System has not elected to use the 10% de minimis indirect cost rate
For the U.S. Department of Health and Human Service (HHS) award related to the Provider Relief Fund and American Plan (ARP) Rural Distribution (PRF) program, the HHS has indicated the amounts on the Schedule be reported corresponding to reporting requirements of the Health Resources and Services Administration (HRSA) PRF Reporting Portal. Payments from the HHS for PRF are assigned to 'Payment Received Periods' (each, a Period) based upon the date each payment from the PRF was received. Each Period has a specified Period of Availability and timing of reporting requirements. Entities report into the HRSA PRF Reporting Portal after each Period's deadline to use the funds (i.e., after the end of the Period of Availability). The Schedule includes $581,236 received from the HHS between July 1, 2021, and December 31, 2021. In accordance with guidance from the HHS, these amounts were presented as Period 4. Such amounts were recognized as other support revenue in the System's financial statements in the year ended December 31, 2021.Below is a list of providers and their associated Taxpayer Identification Numbers (TINs) included in the System's Provider Relief Funds Reporting:Legal Entity NameTax Identification NumberMinnie Hamilton Health Care Center, Inc.550629032