Audit 37493

Title: Provider Relief Fund Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Wellstar Health System, Inc. and Affiliates (the System) and is presented on the accrual basis of accounting. The Schedule presents all grants, contracts and similar agreements entered into directly between agencies and departments of the federal government and subawards to the System from nonfederal organizations pursuant to federal grants, contracts and similar agreements. There were no federal expenditures passed through from the System to other nonfederal subrecipient organizations. The information in the 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). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the combined financial statements. De Minimis Rate Used: N Rate Explanation: For the year ended June 30, 2022, the System did not elect to use the 10% de minimis Indirect Cost Rate permitted by the Uniform Guidance. As required by the granting agency, the Provider Relief Fund (PRF) amounts presented in the Schedule represent lost revenues and expenses as reported to the U.S. Department of Health and Human Services for the PRF Portal Reporting time periods of January 1, 2022 to March 31, 2022 and July 1, 2022 to September 30, 2022.