Title: Loan/loan guarantee outstanding balances
Accounting Policies: The Schedule of Expenditures of Federal Awards (the schedule) includes the Federal awards activity of Colorado West Healthcare System d/b/a Community Hospital and Subsidiaries (the Hospital), and is presented on the accrual basis of accounting. The information in the 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. Because the schedule presents only a selected portion of the operations of the Hospital, it is not intended to and does not present the financial position, results of operations, changes in net assets, or cash flows of the Hospital.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
MORTGAGE INSURANCE_HOSPITALS (14.128) - Balances outstanding at the end of the audit period were 103970181.
Title: Subrecipients
Accounting Policies: The Schedule of Expenditures of Federal Awards (the schedule) includes the Federal awards activity of Colorado West Healthcare System d/b/a Community Hospital and Subsidiaries (the Hospital), and is presented on the accrual basis of accounting. The information in the 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. Because the schedule presents only a selected portion of the operations of the Hospital, it is not intended to and does not present the financial position, results of operations, changes in net assets, or cash flows of the Hospital.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Hospital provided no federal awards to subrecipients.
Title: Expenditures under CFDA 93.498, Provider Relief Fund (PRF)
Accounting Policies: The Schedule of Expenditures of Federal Awards (the schedule) includes the Federal awards activity of Colorado West Healthcare System d/b/a Community Hospital and Subsidiaries (the Hospital), and is presented on the accrual basis of accounting. The information in the 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. Because the schedule presents only a selected portion of the operations of the Hospital, it is not intended to and does not present the financial position, results of operations, changes in net assets, or cash flows of the Hospital.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Expenditures under CFDA 93.498, Provider Relief Fund (PRF) applies the guidance of the U.S. Department of Health and Human Services (HHS) (collectively, the Program). For the Program, the amounts on the schedule are reported based on the Program portal submission guidelines. Payments from HHS for the Program are assigned to one of five Payment Received Periods based upon the date each payment from the Program was received. Each Period has a specified Period of Availability and timing of reporting requirements. The schedule includes those qualifying expenditures and/or lost revenues that were reported in the Program portal for Period 4 (Payment Received Periods from July 1, 2021 to December 31, 2021 and Periods of Availability from January 1, 2020 to December 31, 2022). Therefore, the amount presented in this schedule may differ from amounts presented in the basic financial statements.The Schedule includes Program activities for Colorado West Healthcare System (TIN: 840469270), Canyon View ASC, LLC (TIN: 455352976), Community Medical Group, LLC (TIN:475312741) and Western Orthopedics and Sports Medicine (TIN: 824750959)The Hospital did not receive any donated federal personal protective equipment (PPE) during the year ended December 31, 2022.
Title: The Amount Expended under the Mortgage Insurance
Accounting Policies: The Schedule of Expenditures of Federal Awards (the schedule) includes the Federal awards activity of Colorado West Healthcare System d/b/a Community Hospital and Subsidiaries (the Hospital), and is presented on the accrual basis of accounting. The information in the 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. Because the schedule presents only a selected portion of the operations of the Hospital, it is not intended to and does not present the financial position, results of operations, changes in net assets, or cash flows of the Hospital.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Amount Expended under the Mortgage Insurance Hospitals program represents the highest outstanding loan balances under the Hospital Note and Supplemental Hospital Note with the United States Department of Housing and Urban Development Federal Housing Administration (HUD) during the year ended December 31, 2022. The loans are insured by HUD under section 242 of Title II of the National Housing Act and the regulations and rules thereunder.