Title: Basis for 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.
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 Samaritan Medical Center (parent company only) (Samaritan) 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 Samaritan, it is not intended to and does not present the financial position, results of operations, changes in net assets or cash flows of Samaritan.
Title: Subrecipients
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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Samaritan provided no federal awards to subrecipients for the year ended December 31, 2022.
Title: Provider Relief Fund
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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Samaritan received amounts from U.S. Department of Health and Human Services through the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution program (Federal Financial Assistance Listing No. 93.498) during the year ended December 31, 2021 totalling $4,493,666. Samaritan incurred eligible expenses (including lost revenue) and, therefore, recognized revenue consisting of $4,493,666 for the year ended December 31, 2021 on the parent company only financial statements. In accordance with the 2022 compliance supplement, the programs expenditures recognized on the schedule are based on the reporting to DHHS for Period 3 and Period 4, defined as payments received during January 1, 2021 to December 31, 2021 of $4,493,666, as required under the program.
Title: Disaster Grants - Public Assistance (Presidentially Declared Disasters)
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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Samaritan received amounts from the U.S. Department of Homeland Security through the Disaster Grants - Public Assistance (Presidentially Declared Disasters) (Federal Financial Assistance Listing No. 97.036) during the year ended December 31, 2022 totalling $799,682. Samaritan incurred eligible expenses and, therefore, recognized revenue consisting of $799,682 for the year ended December 31, 2022 on the parent company only financial statements. In accordance with the 2022 compliance supplement, the programs expenditures recognized on the schedule are based on (1) Federal Emergency Management Agencys approval of Samaritans Project Worksheet in 2022, and (2) Samaritan incurring the eligible expenditures as of December 31, 2022.