Notes to SEFA
Title: NOTE D Subrecipients
Accounting Policies: NOTE A Basis of PresentationThe accompanying schedule of expenditures of federal awards (SEFA) includes the federal award activity of Springhill Medical Center (Hospital) under programs of the federal government for the year ended December 31, 2022. The information in the Schedule is presented in accordance with the requirement 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 Hospital, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Hospital. NOTE B Basis of Accounting Expenditures reported on the SEFA are reported on the accrual basis of accounting. When applicable, 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 Hospital had no subrecipients in 2022.
Title: NOTE E COVID-19 Awards
Accounting Policies: NOTE A Basis of PresentationThe accompanying schedule of expenditures of federal awards (SEFA) includes the federal award activity of Springhill Medical Center (Hospital) under programs of the federal government for the year ended December 31, 2022. The information in the Schedule is presented in accordance with the requirement 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 Hospital, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Hospital. NOTE B Basis of Accounting Expenditures reported on the SEFA are reported on the accrual basis of accounting. When applicable, 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.
During the prior fiscal year, the U.S. Department of Health and Human Services (HHS) began providing COVID-19 related funding under Assistance Listing Number 93.498. The funds are to be utilized to offset eligible COVID-19 expenditures and lost revenues related to COVID-19 as defined in the program regulations. The Hospital recognized amounts received as the program requirements were met as shown in the table below. The schedule includes $403,924 received from HHS between January 1, 2021 and December 31, 2022. The amounts expended are reported in the SEFA according to HHS periods of availability (also known as the period of performance).