Title: Basis of Presentation
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. Expenditures and lost revenues for PRF are based upon the PRF reports for the year ended December 31, 2022.
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 (Schedule) includes the federal award activity of Augusta Health Care, Inc. and Affiliates (the Organization) under programs of the federal government for the year ended December 31, 2022. The information in this 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). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.As outlined in the July 2021 OMB Compliance Supplement, the amounts reported in the accompanying Schedule related to the Provider Relief Fund (PRF), Assistance Listing No. 93.498, are reported based upon the PRF reporting portal submission guidelines established by the Health Resource and Service Administration (HRSA). Nine separate reporting periods were established by HRSA based on the dates of receipt of PRF payments. Each reporting period has a specific period of availability which begins on January 1, 2020 and extends through specified deadlines, as indicated below: Payment Received Period (Payments Exceeding $10,000 in Aggregate Received), Deadline to Use Funds, Reporting Time Period Period 1 April 10, 2020 to June 30,2020, June 30, 2021, July 1, 2021 to September 30, 2021 Period 2 July 1, 2020 to December 31, 2020, December 31, 2021, January 1, 2022 to March 31, 2022, Period 3, January 1, 2021 to June 30, 2021, June 30, 2022, July 1, 2022 to September 30, 2022, Period 4, July 1, 2021 to December 31, 2021, December 31, 2022, January 1, 2023 to March 31, 2023, Period 5, January 1 2022 to June 30, 2022, June 30, 2023, July 1, 2023 to September 30, 2023, Period 6, July 1, 2022 to December 31, 2022, December 31, 2023, January 1, 2024 to March 31, 2024, Period 7, January 1, 2023 to June 30, 2023, Jun 30, 2024, July 1 , 2024 to September 30, 2024, Period 8, July 1 2023 to December 31, 2023, December 31, 2024, January 1, 2025 to March 31, 2025, Period 9, January 1, 2024 to June 30, 2024, June 30, 2025, July 1, 2025 - September 30, 2025. The accompanying Schedule includes those qualifying expenditures and lost revenues that were reported in the HRSA PRF portal for Period 3 and Period 4. Of that amount, approximately $4,600,000 in PRF payments was recognized by the Organization in their consolidated statements of operations as other operating revenue during the year ended December 31, 2021.
Title: Contingencies
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. Expenditures and lost revenues for PRF are based upon the PRF reports for the year ended December 31, 2022.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The grant programs are subject to financial and compliance audits by the grantors or their representatives. Such audits could lead to requests for reimbursement to the grantor agencies for expenditures disallowed under terms of the grants. Management believes disallowances, if any, will not be material.
Title: Categorization of Expenditures and Other Matters
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. Expenditures and lost revenues for PRF are based upon the PRF reports for the year ended December 31, 2022.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The categorization of expenditures by program included in the schedule of expenditures of federal awards is based upon the grant documents. Changes in the categorization of expenditures occur based upon revisions to the Assistance Listing, which is issued typically in June and December of each year. The schedule of expenditures of federal awards for the year ended December 31, 2022 reflects Assistance Listing changes through April 2022.