Title: Federal Emergency Management Agency Disaster Grants Public Assistanc
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards and Schedule of Expenditures of State Awards (collectively, the Schedules) include the federal and New Jersey state grant activity of Christian Health Care Center (d/b/a Christian Health) and Affiliates (collectively, the Company) for the year ended December 31, 2022 and are presented on the accrual basis of accounting. The information in the Schedules is presented in accordance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) and New Jersey OMB Circular Letter 15-08-OMB, Single Audit Policy for Recipients of Federal Grants, State Grants and State Aid (Circular Letter 15-08-OMB). In accordance with applicable requirements, certain programs may be presented in a fiscal period based on the program-specific guidance (see Notes 3 and 4). Therefore, some amounts presented in the Schedules may differ from amounts presented in, or used in the preparation of, the consolidated financial statements of the Company.For purposes of the Schedules, federal and state awards include assistance provided by a federal or state agency directly or indirectly in the form of grants, contracts, cooperative agreements, loans and loan guarantees, or other non-cash assistance. Federally funded amounts that are passed through state agencies are included on the Schedule of Expenditures of Federal Awards and are excluded from the Schedule of Expenditures of State Awards.Effective August 3, 2022, Christian Health acquired and became the sole member of Home Care Options (HCO), a New Jersey not-for-profit corporation. The Schedules are inclusive of HCO federal and state grant activity from the acquisition date through December 31, 2022.
De Minimis Rate Used: Y
Rate Explanation: The Company has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The Company incurred eligible disaster expenditures related to the COVID-19 pandemic under the Federal Emergency Management Agency (FEMA) Disaster Grants Public Assistance (Presidentially Declared Disasters) program (Federal Assistance Listing No. 97.036). In 2022, FEMA approved and reimbursed the Company for $2.6 million of eligible expenditures that were incurred in prior and current fiscal years. This amount is included in the accompanying Schedule of Expenditures of Federal Awards for the year ended December 31, 2022 in accordance with the guidance specific to Assistance Listing No. 97.036. The Company will be finalizing project worksheets previously submitted to FEMA and also intends to submit additional applications for funding of costs incurred through the end of the defined period. The ultimate amount that the Company may be reimbursed is uncertain.
Title: COVID-19 Provider Relief Fund
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards and Schedule of Expenditures of State Awards (collectively, the Schedules) include the federal and New Jersey state grant activity of Christian Health Care Center (d/b/a Christian Health) and Affiliates (collectively, the Company) for the year ended December 31, 2022 and are presented on the accrual basis of accounting. The information in the Schedules is presented in accordance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) and New Jersey OMB Circular Letter 15-08-OMB, Single Audit Policy for Recipients of Federal Grants, State Grants and State Aid (Circular Letter 15-08-OMB). In accordance with applicable requirements, certain programs may be presented in a fiscal period based on the program-specific guidance (see Notes 3 and 4). Therefore, some amounts presented in the Schedules may differ from amounts presented in, or used in the preparation of, the consolidated financial statements of the Company.For purposes of the Schedules, federal and state awards include assistance provided by a federal or state agency directly or indirectly in the form of grants, contracts, cooperative agreements, loans and loan guarantees, or other non-cash assistance. Federally funded amounts that are passed through state agencies are included on the Schedule of Expenditures of Federal Awards and are excluded from the Schedule of Expenditures of State Awards.Effective August 3, 2022, Christian Health acquired and became the sole member of Home Care Options (HCO), a New Jersey not-for-profit corporation. The Schedules are inclusive of HCO federal and state grant activity from the acquisition date through December 31, 2022.
De Minimis Rate Used: Y
Rate Explanation: The Company has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
In accordance with U.S. Department of Health and Human Services requirements specific to Federal Assistance Listing No. 93.498, COVID-19 Provider Relief Fund, the amount presented on the accompanying Schedule for the year ended December 31, 2022 for Federal Assistance Listing No. 93.498 relates to (i) Provider Relief Fund (PRF) payments received from January 1, 2021 through December 31, 2021 (ii) used for PRF-eligible activity from the period January 1, 2020 through December 31, 2022.The payment receipt period and activity period and the resulting amount presented on the accompanying Schedule of Expenditures of Federal Awards for the year ended December 31, 2022 reconciles to the PRF information previously reported to the Health Resources and Services Administration (HRSA) for PRF Reporting Periods 3 and 4 as follows: (see schedule in note). The expenses attributable to COVID-19 and lost revenues reported by the Company during the periods of availability through PRF Reporting Period 4 (January 1, 2020 through December 31, 2022) are in excess of the distributions received in PRF Reporting Periods 1 and 2 (which addressed payments received during April 10, 2020 to December 31, 2020, and previously reported on the Schedule of Expenditures of Federal Awards for the year ended December 31, 2021) and distributions received in PRF Reporting Periods 3 and 4 (January 1, 2021 through December 31, 2021) and, therefore, the amounts presented in the table above and on the accompanying Schedule are limited to distributions received in PRF Reporting Periods 3 and 4.