Notes to SEFA
Title: SUBRECIPIENTS
Accounting Policies: The schedule of expenditures of federal awards (the SEFA) includes the federal award activity of Ballinger Memorial Hospital District (the District), under programs of the federal government for the year ended September 30, 2022. The information in the SEFA 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 District, it is not intended to and does not present the financial position, revenues, expenses, and changes in net position, or cash flows of the District. Expenditures reported on the SECA 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 District did not provide any federal awards to subrecipients during the year ended September 30, 2022.
Title: PROVIDER RELIEF FUNDS (#93.498)
Accounting Policies: The schedule of expenditures of federal awards (the SEFA) includes the federal award activity of Ballinger Memorial Hospital District (the District), under programs of the federal government for the year ended September 30, 2022. The information in the SEFA 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 District, it is not intended to and does not present the financial position, revenues, expenses, and changes in net position, or cash flows of the District. Expenditures reported on the SECA 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.
Expenditures under Catalog of Federal Domestic Assistance #94.498, Provider Relief Fund (PRF) applies the guidance of the U.S. Department of Health and Human Services (HHS). For the PRF award program, the amount reported in the SEFA is reported based on the PRF portal submission guidelines. Payments from HHS for the PRF award program are assigned to one of seven payment received periods based upon the date each payment from the PRF award program was received. Each period has a specified period of availability and timing of reporting requirements. The SEFA includes those qualifying expenditures and/or lost revenues that were reported in the PRF award program portal for periods 2 and 3 (payment received period from July 1, 2020 to December 31, 2020 and January 1, 2021 to June 30, 2021, respectively; and periods of availability from January 1, 2020 to December 31, 2021 and January 1, 2020 to June 30, 2022, respectively). As such, the amount reported in the SEFA will differ from amounts reported in the statements of revenues, expenses, and changes in net position