Audit 45796

Title: Provider Relief Funds (PRF) Accounting Policies: 1. GENERAL The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Mosaic Health, Inc. and Subsidiaries (collectively, the Organization) under programs of the federal government for the year ended December 31, 2022 and has been prepared in accordance with accounting principles generally accepted in the United States of America. 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, change in net assets, or cash flows of the Organization.2.BASIS OF ACCOUNTING 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 amounts included in the Schedule are based on the December 31, 2022 PRF report.