Notes to SEFA
Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting, with theexception of expenditures associated with the Provider Relief Fund and American Rescue Plan (ARP)Rural Distribution (PRF) and the expenditures associated with Disaster Grants - Public Assistance(Presidentially Declared Disasters). Such expenditures are recognized following the cost principlescontained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limitedas to reimbursement. PRF expenditures are reported based upon the timing of reporting periods inaccordance with guidance provided by the Health Resources and Services Administration. Expendituresrelated to disaster grants are reported when MWHC has expended the necessary funds and the FederalEmergency Management Agency (FEMA) has approved the expenditures for reimbursement.Expenditures on the Schedule that occurred prior to the reporting period and approved by FEMA duringthe reporting period were $6,566,866.
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 of Mary Washington Healthcare and Subsidiaries (MWHC) 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 MWHC, it is not intended to and does not present the financial position, changes in net position or cash flows of MWHC.
Title: Provider Relief Funds and American Rescue Plan (ARP) Rural Distribution
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting, with theexception of expenditures associated with the Provider Relief Fund and American Rescue Plan (ARP)Rural Distribution (PRF) and the expenditures associated with Disaster Grants - Public Assistance(Presidentially Declared Disasters). Such expenditures are recognized following the cost principlescontained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limitedas to reimbursement. PRF expenditures are reported based upon the timing of reporting periods inaccordance with guidance provided by the Health Resources and Services Administration. Expendituresrelated to disaster grants are reported when MWHC has expended the necessary funds and the FederalEmergency Management Agency (FEMA) has approved the expenditures for reimbursement.Expenditures on the Schedule that occurred prior to the reporting period and approved by FEMA duringthe reporting period were $6,566,866.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
For the U.S. Department of Health and Human Service (HHS) award related to the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (PRF) program, the HHS has indicated the amounts on the Schedule be reported corresponding to reporting requirements of the Health Resources and Services Administration (HRSA) PRF Reporting Portal. Payments from the HHS for PRF are assigned to 'Payment Received Periods' (each, a Period) based upon the date each payment from the PRF was received. Each Period has a specified Period of Availability and timing of reporting requirements. Entities report into the HRSA PRF Reporting Portal after each Period's deadline to use the funds (i.e., after the end of the Period of Availability).The Schedule includes $6,250,773 received from the HHS between July 1, 2021, and December 31, 2021. In accordance with guidance from the HHS, these amounts were presented as Period 4. Such amounts were recognized as other support revenue in MWHCs consolidated financial statements in the year ended December 31, 2021.Below is a list of providers and their associated Taxpayer Identification Numbers (TINs) included in MWHCs Provider Relief Funds reporting:Provider Name Taxpayer Identification NumberMary Washington Hospital, Inc. 540519577Stafford Hospital, LLC 134316364Mary Washington Healthcare Clinical Services 541552324Fredericksburg Ambulatory Surgery Center, LLC 562322548Mary Washington Eye Care Center, LLC 271248032MWHC Urgent Care, LLC 834378864Mary Washington Medical Group HospitalistServices, LLC 571172752Mary Washington Healthcare Physicians 262546097Medical Imaging of Fredericksburg, LLC 541364028MediDoctors, LLC 541990805