Notes to SEFA
Title: Basis of Presentation
Accounting Policies: Expenditures reported on the consolidated schedule 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. No federal financial
assistance has been provided to a subrecipient.
De Minimis Rate Used: N
Rate Explanation: The Organization has not elected to use the 10% de minimis cost rate.
The accompanying consolidated schedule of expenditures of federal awards (the Schedule) includes the federal
award activity of Good Samaritan Hospital Association (Organization) under programs of the federal government
for the year ended March 31, 2023. The information 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, changes in
net assets, or cash flows of the Organization.
Title: Principles of Consolidation
Accounting Policies: Expenditures reported on the consolidated schedule 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. No federal financial
assistance has been provided to a subrecipient.
De Minimis Rate Used: N
Rate Explanation: The Organization has not elected to use the 10% de minimis cost rate.
The consolidated schedule of expenditures of federal awards includes the federal grant activity of the
Organization which received federal financial assistance. Significant intercompany balances and transactions
have been eliminated in the consolidated schedule of expenditures of federal awards.
Title: Provider Relief Funds and American Rescue Plan (ARP) Rural Distribution
Accounting Policies: Expenditures reported on the consolidated schedule 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. No federal financial
assistance has been provided to a subrecipient.
De Minimis Rate Used: N
Rate Explanation: The Organization has not elected to use the 10% de minimis cost rate.
The Organization received amounts from the U.S. Department of Health and Human Services (HHS) through the
Provider Relief Fund and American Rescue Plan Rural Distribution (PRF) program (Federal Financial Assistance
Listing/CFDA #93.498) during the years ended March 31, 2023 and 2022. The Organization incurred eligible
expenses, including lost revenue, and therefore recognized revenue totaling $646,698 and $3,092,137 for the
years ended March 31, 2023 and 2022 on the consolidated financial statements. The PRF expenditures were
included in the reporting to HHS for Period 3 and Period 4, defined as payments received between January 1,
2021 and December 31, 2021. The Organization reported the Period 4 funding received of $794,770. The
Organization did not receive Period 3 funding.
The total amount of PRF expenditures included on the consolidated schedule requires management to make
estimates and assumptions that affect the reported amounts. Accordingly, such expenditures are considered a
significant estimate. Estimates and assumptions may include reducing actual expenses by amounts that have
been reimbursed or are obligated to be reimbursed by other sources and estimating marginal increases in
expenses related to coronavirus. Actual amounts could differ from those estimates