Title: Special Supplemental Food Program for Women, Infants and Children
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) presents the federal grant activity of Jamaica Hospital Medical Center and its subsidiary (Jamaica). 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). The purpose of the Schedule is to present a summary of those activities of Jamaica for the year ended December 31, 2022 which have been financed by the federal government. For purposes of the Schedule, federal awards include any assistance provided by a federal agency directly or indirectly in the form of loans or grants, contracts, cooperative agreements, loans and loan guarantees, and other noncash assistance. Where available, pass-through entity identifying numbers are included in the Schedule. Because the Schedule presents only a selected portion of the activities of Jamaica, it is not intended to and does not present either the financial position or the revenues, expenditures and other changes in net assets of Jamaica. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in, the preparation of Jamaica's consolidated financial statements. Expenditures for direct costs within the Schedule are recognized using the accrual method of accounting and in accordance with The Department of Health and Human Services, U.S. Office of the Assistant Secretary Comptroller (OASC) OASC3, A Guide for Hospitals. Under those cost principles, certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Both
Rate Explanation: Jamaica applies the indirect cost rate approved by the granting agency at the time of the award. In cases, where the granting agency does not disclose a specific rate, Jamaica utilizes the10% de minimis indirect cost rate as described in Section 200.414 of the Uniform Guidance.
During the year ended December 31, 2022, Jamaica participated in the Special Supplemental Food Program for Women, Infants and Children ("WIC") (Assistance Listing Number 10.557) through the receipt and distribution of food instruments. The United States Department of Agriculture has determined that such WIC food instruments are considered property "in lieu of money" and, therefore, should be considered part of the subgrant award received by Jamaica. The WIC program funding has both a federal and state component (from the New York State Department of Health). For the year ended December 31, 2022, Jamaica's total administrative costs were $1,886,190, of which 83.80% (or $1,580,627) was federally funded. The total value of Jamaica's food checks redeemed ($9,087,439) was federally funded. These percentages were supplied by the New York State Department of Health for the year ended December 31, 2022. Only the federally funded component of the WIC program is included on the Schedule.
Title: COVID-19 HRSA Claims Reimbursement for the Uninsured Program
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) presents the federal grant activity of Jamaica Hospital Medical Center and its subsidiary (Jamaica). 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). The purpose of the Schedule is to present a summary of those activities of Jamaica for the year ended December 31, 2022 which have been financed by the federal government. For purposes of the Schedule, federal awards include any assistance provided by a federal agency directly or indirectly in the form of loans or grants, contracts, cooperative agreements, loans and loan guarantees, and other noncash assistance. Where available, pass-through entity identifying numbers are included in the Schedule. Because the Schedule presents only a selected portion of the activities of Jamaica, it is not intended to and does not present either the financial position or the revenues, expenditures and other changes in net assets of Jamaica. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in, the preparation of Jamaica's consolidated financial statements. Expenditures for direct costs within the Schedule are recognized using the accrual method of accounting and in accordance with The Department of Health and Human Services, U.S. Office of the Assistant Secretary Comptroller (OASC) OASC3, A Guide for Hospitals. Under those cost principles, certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Both
Rate Explanation: Jamaica applies the indirect cost rate approved by the granting agency at the time of the award. In cases, where the granting agency does not disclose a specific rate, Jamaica utilizes the10% de minimis indirect cost rate as described in Section 200.414 of the Uniform Guidance.
Jamaica conducted COVID-19 testing and/or provided treatment for uninsured individuals with a COVID-19 primary diagnosis and requested claims reimbursement under the U.S. Department of Health and Human Services' ("HHS") Health Resources and Services Administration's ("HRSA") COVID-19 Claims Reimbursement for the Uninsured Program (Assistance Listing Number 93.461) through the end of the award period in 2022. Claims for testing and treatment were accepted through March 22, 2022 and claims for vaccine administration were accepted through April 5, 2022. Jamaica recorded $118,160 on the Schedule, consisting of 2022 reimbursements from HRSA on eligible claims with service dates through the end of the award period.
Title: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribu
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) presents the federal grant activity of Jamaica Hospital Medical Center and its subsidiary (Jamaica). 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). The purpose of the Schedule is to present a summary of those activities of Jamaica for the year ended December 31, 2022 which have been financed by the federal government. For purposes of the Schedule, federal awards include any assistance provided by a federal agency directly or indirectly in the form of loans or grants, contracts, cooperative agreements, loans and loan guarantees, and other noncash assistance. Where available, pass-through entity identifying numbers are included in the Schedule. Because the Schedule presents only a selected portion of the activities of Jamaica, it is not intended to and does not present either the financial position or the revenues, expenditures and other changes in net assets of Jamaica. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in, the preparation of Jamaica's consolidated financial statements. Expenditures for direct costs within the Schedule are recognized using the accrual method of accounting and in accordance with The Department of Health and Human Services, U.S. Office of the Assistant Secretary Comptroller (OASC) OASC3, A Guide for Hospitals. Under those cost principles, certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Both
Rate Explanation: Jamaica applies the indirect cost rate approved by the granting agency at the time of the award. In cases, where the granting agency does not disclose a specific rate, Jamaica utilizes the10% de minimis indirect cost rate as described in Section 200.414 of the Uniform Guidance.
During the years ended December 31, 2021 and 2020, Jamaica received Provider Relief Funds ("PRF") under Assistance Listing Number 93.498 from HHS, as further described in Note 2 to the consolidated financial statements. Pursuant to the guidance provided by HHS, the Schedule includes all Period 4 funds received between July 1, 2021 and December 31, 2021 and expended by December 31,2022 as reported to HRSA via the PRF Reporting Portal. Jamaica did not receive any Period 3 funds between January 1, 2021 and June 30, 2021.