Notes to SEFA
Title: Loan
Accounting Policies: 1. The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of The Baxley and Appling County Hospital Authority D/B/A Appling Healthcare System (System) under programs of the federal government for the year ended August 31, 2022. The information in this Schedule is presented in accordance with 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). Because the Schedule presents only a selected portion of the operations of the System, it is not intended to and does not present the financial position, changes in net position, or cash flows of the System. 2. Expenditures reported on the Schedule are reported on the accrual basis of accounting which is consistent with the preparation of the System's financial statements. 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. The Provider Relief Fund (PRF) amounts reported on the Schedule represents the amounts reported to the U.S. Department of Health and Human Services HRSA Reporting Portal for Period 2 and Period 3 as specified in the OMB Compliance Supplement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Federal expenditures under loan programs include any new loans made during the yearand loans outstanding at the beginning of the year for which there are continuingcompliance requirements. There were no new loans for the year ended August 31, 2022.The balance of the loan outstanding as of August 31, 2022 is $1,135,660.
Title: Non-Cash Awards
Accounting Policies: 1. The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of The Baxley and Appling County Hospital Authority D/B/A Appling Healthcare System (System) under programs of the federal government for the year ended August 31, 2022. The information in this Schedule is presented in accordance with 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). Because the Schedule presents only a selected portion of the operations of the System, it is not intended to and does not present the financial position, changes in net position, or cash flows of the System. 2. Expenditures reported on the Schedule are reported on the accrual basis of accounting which is consistent with the preparation of the System's financial statements. 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. The Provider Relief Fund (PRF) amounts reported on the Schedule represents the amounts reported to the U.S. Department of Health and Human Services HRSA Reporting Portal for Period 2 and Period 3 as specified in the OMB Compliance Supplement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The System did not have any non-cash awards during the fiscal year.
Title: Passed Through to Subrecipients
Accounting Policies: 1. The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of The Baxley and Appling County Hospital Authority D/B/A Appling Healthcare System (System) under programs of the federal government for the year ended August 31, 2022. The information in this Schedule is presented in accordance with 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). Because the Schedule presents only a selected portion of the operations of the System, it is not intended to and does not present the financial position, changes in net position, or cash flows of the System. 2. Expenditures reported on the Schedule are reported on the accrual basis of accounting which is consistent with the preparation of the System's financial statements. 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. The Provider Relief Fund (PRF) amounts reported on the Schedule represents the amounts reported to the U.S. Department of Health and Human Services HRSA Reporting Portal for Period 2 and Period 3 as specified in the OMB Compliance Supplement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
There were no awards passed through to subrecipients.