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. 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. Negative amounts
shown on the Schedule represent adjustments or credits made in the normal course of business to
amounts reported as expenditures in prior years. Pass through entity identifying numbers are presented
where available.
De Minimis Rate Used: Y
Rate Explanation: Note 4 – Indirect Cost Rate
Confluence Health System has elected to use the 10% de minimis indirect cost rate allowed under the
Uniform Guidance.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant
activity of Confluence Health System under programs of the Federal Government for the year ended
December 31, 2020. 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 Confluence Health System, it is not intended to and
does not present the financial position, changes in net assets or cash flows of Confluence Health System.
Title: Note 3 – Program Costs
Accounting Policies: Note 2 – Summary of Significant Accounting Policies
Expenditures reported on the Schedule are reported on the accrual basis of accounting. 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. Negative amounts
shown on the Schedule represent adjustments or credits made in the normal course of business to
amounts reported as expenditures in prior years. Pass through entity identifying numbers are presented
where available.
De Minimis Rate Used: Y
Rate Explanation: Note 4 – Indirect Cost Rate
Confluence Health System has elected to use the 10% de minimis indirect cost rate allowed under the
Uniform Guidance.
The amounts shown as current year expenses represent only federal grant portion of the program costs.
Entire program costs may be more than shown.
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. 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. Negative amounts
shown on the Schedule represent adjustments or credits made in the normal course of business to
amounts reported as expenditures in prior years. Pass through entity identifying numbers are presented
where available.
De Minimis Rate Used: Y
Rate Explanation: Note 4 – Indirect Cost Rate
Confluence Health System has elected to use the 10% de minimis indirect cost rate allowed under the
Uniform Guidance.
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.