Notes to SEFA
Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. When applicable, suchexpenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types ofexpenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity ofThe Hospital Service District of West Feliciana Parish Louisiana under programs of the federal government for the yearended October 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of theoperations of The Hospital Service District of West Feliciana Parish Louisiana, it is not intended to and does not presentthe net position, change in net position, or cash flows of The Hospital Service District of West Feliciana ParishLouisiana.
Title: Reconciliation of Expenses and Grant Revenue
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. When applicable, suchexpenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types ofexpenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Prior year expenses of $142,531 and $414,029 from the years ended October 31, 2022 and 2021, respectively, wereused to recognize current year grant revenue for the COVID-19 - Disaster Grants Public Assistance program.