Title: Federal Assistance Not Included in the SEFA (Unaudited)
Accounting Policies: GeneralThe accompanying schedule of expenditures of federal awards (SEFA) presents the activity of allfederal financial assistance programs of Norton Sound Health Corporation. The information inthe SEFA is presented in accordance with the requirements of Title 2 U.S. Code of FederalRegulations Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (Uniform Guidance). Federal financial assistance receiveddirectly from federal agencies as well as federal financial assistance passed through otherentities is included on the SEFA. Norton Sound Health Corporations reporting entity is definedin Note 1 to the entitys financial statements.Basis of AccountingExpenditures reported on the accompanying SEFA are presented using the accrual basis ofaccounting, which is described in Note 1 of Norton Sound Health Corporations financialstatements. Such expenditures are recognized following the cost principles contained in theUniform Guidance, or other applicable regulation, wherein certain types of expenditures are notallowable or are limited as to reimbursement. Negative amounts shown on the SEFA representadjustments or credits made in the normal course of business to amounts reported asexpenditures and awards in prior years. Norton Sound Health Corporation has elected not touse the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Total expenditures of federal awards, as presented in the SEFA, excludes donated personal protective equipment (PPE), from federal assistance passed through other agencies, in the amount of $3,500. This presentation is in accordance with guidance provided by the Federal government on how to report this type of federal assistance.
Title: Reconciliation to Financial Statements
Accounting Policies: GeneralThe accompanying schedule of expenditures of federal awards (SEFA) presents the activity of allfederal financial assistance programs of Norton Sound Health Corporation. The information inthe SEFA is presented in accordance with the requirements of Title 2 U.S. Code of FederalRegulations Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (Uniform Guidance). Federal financial assistance receiveddirectly from federal agencies as well as federal financial assistance passed through otherentities is included on the SEFA. Norton Sound Health Corporations reporting entity is definedin Note 1 to the entitys financial statements.Basis of AccountingExpenditures reported on the accompanying SEFA are presented using the accrual basis ofaccounting, which is described in Note 1 of Norton Sound Health Corporations financialstatements. Such expenditures are recognized following the cost principles contained in theUniform Guidance, or other applicable regulation, wherein certain types of expenditures are notallowable or are limited as to reimbursement. Negative amounts shown on the SEFA representadjustments or credits made in the normal course of business to amounts reported asexpenditures and awards in prior years. Norton Sound Health Corporation has elected not touse the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The following is a reconciliation of revenues reported in Norton Sound Health Corporationsfinancial statements to federal expenditures reported in the SEFA.Grant and contract revenue reported in the combining statement of activities:Indian Health Service Compact:Patient service revenue $ 56,631,309Tribal shares 1,928,790Other 38,307,380Grant/contract revenue 11,939,239Construction grant revenue 196,382Total grant and contract revenue reported 109,003,100Less: State of Alaska grant expenditures (1,898,304)Less: Local and other grants and contracts (599,118)Plus: Provider Relief Funds reported as grant/contract revenuein the financial statements, but not reported on the SEFA 83,854Federal share of expenditures as reported in the SEFA $ 106,589,532
Title: Expenditure Reporting for Assistance Listing Number (ALN) 97.036
Accounting Policies: GeneralThe accompanying schedule of expenditures of federal awards (SEFA) presents the activity of allfederal financial assistance programs of Norton Sound Health Corporation. The information inthe SEFA is presented in accordance with the requirements of Title 2 U.S. Code of FederalRegulations Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (Uniform Guidance). Federal financial assistance receiveddirectly from federal agencies as well as federal financial assistance passed through otherentities is included on the SEFA. Norton Sound Health Corporations reporting entity is definedin Note 1 to the entitys financial statements.Basis of AccountingExpenditures reported on the accompanying SEFA are presented using the accrual basis ofaccounting, which is described in Note 1 of Norton Sound Health Corporations financialstatements. Such expenditures are recognized following the cost principles contained in theUniform Guidance, or other applicable regulation, wherein certain types of expenditures are notallowable or are limited as to reimbursement. Negative amounts shown on the SEFA representadjustments or credits made in the normal course of business to amounts reported asexpenditures and awards in prior years. Norton Sound Health Corporation has elected not touse the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
ALN 97.036 Damage #400348 Project #149923 costs were incurred from 3/23/2020 7/28/2020.