Title: Basis of Presentation
Accounting Policies: Geisinger includes all federal expenditures in its consolidated schedule of expenditures of federal awards.(the Schedule) administered by all entities included in its consolidated financial statements. Specifically, the Schedule includes expenditures of the following entities: Geisinger Clinic (identification number 23-6291113); Geisinger Medical Center (identification number 24-0795959); Geisinger Wyoming Valley Medical Center (identification number 23-1996150); Geisinger Community Health Services (identification number 23-2967235); Geisinger-Bloomsburg Hospital (identification number 23-2193572); Geisinger-Community Medical Center (identification number 24-0862246); Geisinger-Lewistown Hospital (identification number 23-1352187); Geisinger Health Plan (identification number 23-2311553); Geisinger Jersey Shore Hospital (identification number 24 0792115); Geisinger Commonwealth School of Medicine (identification number 26-0812968); West Shore Advance Life Support Services, Inc. (identification number 23-2463002); Lackawanna Physicians Ambulatory Surgery Center, LLC (identification number23-3024998); Family Health Associates of Geisinger Lewistown Hospital (identification number 25-1651582); and Geisinger-HM Joint Venture, LLC (identification number 83-1871064).The Schedule includes COVID-19 Provider Relief Fund amounts received by Holy Spirit Hospital of theSisters of Christian Charity (identification number 23-1512747) and Spirit Physician Services, Inc.(identification number 25-1766971) for lost revenue incurred prior to their divestiture from Geisinger effective November 1, 2020.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The accompanying Schedule includes all the federal award programs activity of Geisinger under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The Schedule presents only a selected portion of the operations of Geisinger, and it is not intended to and does not present the consolidated financial position, results of operations, or cash flows of Geisinger.
Title: Summary of Significant Accounting Policies
Accounting Policies: Geisinger includes all federal expenditures in its consolidated schedule of expenditures of federal awards.(the Schedule) administered by all entities included in its consolidated financial statements. Specifically, the Schedule includes expenditures of the following entities: Geisinger Clinic (identification number 23-6291113); Geisinger Medical Center (identification number 24-0795959); Geisinger Wyoming Valley Medical Center (identification number 23-1996150); Geisinger Community Health Services (identification number 23-2967235); Geisinger-Bloomsburg Hospital (identification number 23-2193572); Geisinger-Community Medical Center (identification number 24-0862246); Geisinger-Lewistown Hospital (identification number 23-1352187); Geisinger Health Plan (identification number 23-2311553); Geisinger Jersey Shore Hospital (identification number 24 0792115); Geisinger Commonwealth School of Medicine (identification number 26-0812968); West Shore Advance Life Support Services, Inc. (identification number 23-2463002); Lackawanna Physicians Ambulatory Surgery Center, LLC (identification number23-3024998); Family Health Associates of Geisinger Lewistown Hospital (identification number 25-1651582); and Geisinger-HM Joint Venture, LLC (identification number 83-1871064).The Schedule includes COVID-19 Provider Relief Fund amounts received by Holy Spirit Hospital of theSisters of Christian Charity (identification number 23-1512747) and Spirit Physician Services, Inc.(identification number 25-1766971) for lost revenue incurred prior to their divestiture from Geisinger effective November 1, 2020.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
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 and 45 CFR Part 75 Appendix E, hospital cost principles, wherein certain types of expenditures are not allowable or are limited as reimbursement. Therefore, some amounts presented in the Schedule may differ from amounts presented in or used in the preparation of the consolidated financial statements.
Title: Indirect Cost
Accounting Policies: Geisinger includes all federal expenditures in its consolidated schedule of expenditures of federal awards.(the Schedule) administered by all entities included in its consolidated financial statements. Specifically, the Schedule includes expenditures of the following entities: Geisinger Clinic (identification number 23-6291113); Geisinger Medical Center (identification number 24-0795959); Geisinger Wyoming Valley Medical Center (identification number 23-1996150); Geisinger Community Health Services (identification number 23-2967235); Geisinger-Bloomsburg Hospital (identification number 23-2193572); Geisinger-Community Medical Center (identification number 24-0862246); Geisinger-Lewistown Hospital (identification number 23-1352187); Geisinger Health Plan (identification number 23-2311553); Geisinger Jersey Shore Hospital (identification number 24 0792115); Geisinger Commonwealth School of Medicine (identification number 26-0812968); West Shore Advance Life Support Services, Inc. (identification number 23-2463002); Lackawanna Physicians Ambulatory Surgery Center, LLC (identification number23-3024998); Family Health Associates of Geisinger Lewistown Hospital (identification number 25-1651582); and Geisinger-HM Joint Venture, LLC (identification number 83-1871064).The Schedule includes COVID-19 Provider Relief Fund amounts received by Holy Spirit Hospital of theSisters of Christian Charity (identification number 23-1512747) and Spirit Physician Services, Inc.(identification number 25-1766971) for lost revenue incurred prior to their divestiture from Geisinger effective November 1, 2020.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Geisinger has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Provider Relief Fund
Accounting Policies: Geisinger includes all federal expenditures in its consolidated schedule of expenditures of federal awards.(the Schedule) administered by all entities included in its consolidated financial statements. Specifically, the Schedule includes expenditures of the following entities: Geisinger Clinic (identification number 23-6291113); Geisinger Medical Center (identification number 24-0795959); Geisinger Wyoming Valley Medical Center (identification number 23-1996150); Geisinger Community Health Services (identification number 23-2967235); Geisinger-Bloomsburg Hospital (identification number 23-2193572); Geisinger-Community Medical Center (identification number 24-0862246); Geisinger-Lewistown Hospital (identification number 23-1352187); Geisinger Health Plan (identification number 23-2311553); Geisinger Jersey Shore Hospital (identification number 24 0792115); Geisinger Commonwealth School of Medicine (identification number 26-0812968); West Shore Advance Life Support Services, Inc. (identification number 23-2463002); Lackawanna Physicians Ambulatory Surgery Center, LLC (identification number23-3024998); Family Health Associates of Geisinger Lewistown Hospital (identification number 25-1651582); and Geisinger-HM Joint Venture, LLC (identification number 83-1871064).The Schedule includes COVID-19 Provider Relief Fund amounts received by Holy Spirit Hospital of theSisters of Christian Charity (identification number 23-1512747) and Spirit Physician Services, Inc.(identification number 25-1766971) for lost revenue incurred prior to their divestiture from Geisinger effective November 1, 2020.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Provider Relief Fund expenditures reported on the Schedule include the payments received from January 1, 2021 December 31, 2021 for a period of availability through December 31, 2022 totaling $41,640,079 and include the following providers and amounts reported for period 3 and period 4 in the PRF Reporting Portal: See the Notes to the SEFA for chart/table.
Title: Federal Direct Loan Program
Accounting Policies: Geisinger includes all federal expenditures in its consolidated schedule of expenditures of federal awards.(the Schedule) administered by all entities included in its consolidated financial statements. Specifically, the Schedule includes expenditures of the following entities: Geisinger Clinic (identification number 23-6291113); Geisinger Medical Center (identification number 24-0795959); Geisinger Wyoming Valley Medical Center (identification number 23-1996150); Geisinger Community Health Services (identification number 23-2967235); Geisinger-Bloomsburg Hospital (identification number 23-2193572); Geisinger-Community Medical Center (identification number 24-0862246); Geisinger-Lewistown Hospital (identification number 23-1352187); Geisinger Health Plan (identification number 23-2311553); Geisinger Jersey Shore Hospital (identification number 24 0792115); Geisinger Commonwealth School of Medicine (identification number 26-0812968); West Shore Advance Life Support Services, Inc. (identification number 23-2463002); Lackawanna Physicians Ambulatory Surgery Center, LLC (identification number23-3024998); Family Health Associates of Geisinger Lewistown Hospital (identification number 25-1651582); and Geisinger-HM Joint Venture, LLC (identification number 83-1871064).The Schedule includes COVID-19 Provider Relief Fund amounts received by Holy Spirit Hospital of theSisters of Christian Charity (identification number 23-1512747) and Spirit Physician Services, Inc.(identification number 25-1766971) for lost revenue incurred prior to their divestiture from Geisinger effective November 1, 2020.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
For the Federal Direct Student Loan Program, Geisinger is only responsible for the performance of certain administrative duties; therefore, the associated net assets and transactions are not included in Geisingers consolidated financial statements and it is not practicable to determine the balances of loans outstanding to students of Geisinger under this program at December 31, 2022. The Schedule includes the amounts loaned to students during the year ended December 31, 2022.