Audit 33010

Title: 3. SUBRECIPIENTS Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of The East Alabama Health Care Authority (the Authority) and is presented on the accrual basis of accounting. 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. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements. Because the Schedule presents only a selected portion of the operations of the Authority, it is not intended to and does not present the financial position, changes in financial position or cash flows of the Authority. The amounts presented on the Schedule for the Federal Assistance Listing Number 93.498, COVID-19 Provider Relief Fund (PRF) program, are based on the Period 2 and Period 3 PRF report submission to the PRF reporting portal. Amounts included in the Period 2 and 3 submissions represent amounts received between July 1, 2020 and June 30, 2021. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. There were no expenditures to subrecipients during the year ended September 30, 2022.