Notes to SEFA
Title: Accounting Basis
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the revenues from federal awards of Access Health Louisiana (AHL) for the year ended February 28, 2022. All federal financial assistance that was received directly from federal agencies is included on the schedule, as well as federal assistance passed through other government agencies.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Schedule of Expenditures of Federal Awards includes the federal grant activity of Access Health Louisiana 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 (Uniform Guidance).
Title: Federally Funded Insurance
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the revenues from federal awards of Access Health Louisiana (AHL) for the year ended February 28, 2022. All federal financial assistance that was received directly from federal agencies is included on the schedule, as well as federal assistance passed through other government agencies.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
AHL has no federally funded insurance.
Title: Noncash Assistance
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the revenues from federal awards of Access Health Louisiana (AHL) for the year ended February 28, 2022. All federal financial assistance that was received directly from federal agencies is included on the schedule, as well as federal assistance passed through other government agencies.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
AHL did not receive any federal noncash assistance for the fiscal year ended February 28, 2022.
Title: Loan
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the revenues from federal awards of Access Health Louisiana (AHL) for the year ended February 28, 2022. All federal financial assistance that was received directly from federal agencies is included on the schedule, as well as federal assistance passed through other government agencies.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
AHL did not expend federal awards related to loans or loan guarantees during the year.
Title: RECONCILIATION OF GOVERNMENTAL SUPPORT TO EXPENDITURES OF FEDERAL AWARDS
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the revenues from federal awards of Access Health Louisiana (AHL) for the year ended February 28, 2022. All federal financial assistance that was received directly from federal agencies is included on the schedule, as well as federal assistance passed through other government agencies.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The reporting period for the Provider Relief Fund differs from the fiscal year end of AHL. See Table in Report