Notes to SEFA
Title: Note 1 – Basis of Presentation
Accounting Policies: Note 2 – Summary of Significant Accounting Policies
Expenditures reported on the Schedule are reported on the accrual basis of accounting with special consideration for the Provider Relief Fund expenditures (see Note 4). 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. Pass through entity numbers are presented where
available. The Health System used the 10 percent de minimis indirect cost rate.
De Minimis Rate Used: Y
Rate Explanation: The Health System used the 10 percent de minimis indirect cost rate.
The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant
activity of Confluence Health System (the “Health System”) under programs of the federal government for
the year ended December 31, 2021. 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 Health System, it is not
intended to and does not present the financial position, change in net assets, or cash flows of the Health
System.
Title: Note 3 – Subrecipients
Accounting Policies: Note 2 – Summary of Significant Accounting Policies
Expenditures reported on the Schedule are reported on the accrual basis of accounting with special consideration for the Provider Relief Fund expenditures (see Note 4). 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. Pass through entity numbers are presented where
available. The Health System used the 10 percent de minimis indirect cost rate.
De Minimis Rate Used: Y
Rate Explanation: The Health System used the 10 percent de minimis indirect cost rate.
The Health System did not provide any federal awards to subrecipients during the year ended
December 31, 2021.
Title: Note 4 – Provider Relief Fund
Accounting Policies: Note 2 – Summary of Significant Accounting Policies
Expenditures reported on the Schedule are reported on the accrual basis of accounting with special consideration for the Provider Relief Fund expenditures (see Note 4). 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. Pass through entity numbers are presented where
available. The Health System used the 10 percent de minimis indirect cost rate.
De Minimis Rate Used: Y
Rate Explanation: The Health System used the 10 percent de minimis indirect cost rate.
The Health System received funds under the Provider Relief Fund, administered by the U.S. Department
of Health & Human Services (HHS), under the Coronavirus Aid Relief, and Economic Security Action
(CARES Act) of $5,900,675 and $33,837,709 during 2021 and 2020 respectively. The Health System
recognized the payments as other operating revenue. In accordance with guidance from HHS, the Health
System included expenditures for Provider Relief Fund Assistance Listing No. 93.498 of $33,837,709 for
reporting periods 1 and 2, respectively, in the Schedule for the year ended December 31, 2021, to align
with HHS reporting guidelines. The tax ID number of the entities that received Provider Relief Fund
assistance were 454789950 and 455563741.
Title: Note 5 - Restatement
Accounting Policies: Note 2 – Summary of Significant Accounting Policies
Expenditures reported on the Schedule are reported on the accrual basis of accounting with special consideration for the Provider Relief Fund expenditures (see Note 4). 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. Pass through entity numbers are presented where
available. The Health System used the 10 percent de minimis indirect cost rate.
De Minimis Rate Used: Y
Rate Explanation: The Health System used the 10 percent de minimis indirect cost rate.
The Schedule was restated to add the HRSA COVID-19 Uninsured Program, ALN # 93.461 after
identifying the program was improperly excluded from the originally issued Schedule.