Title: Note A - Basis of Presentation
Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Suchexpenditures 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Mohawk Valley Health System and Subsidiaries 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 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 Mohawk Valley Health System and Subsidiaries, it is not intended to and does not present the financial position, results of operations and changes in net assets or cash flows of Mohawk Valley Health System and Subsidiaries.
Title: Note C - Subrecipients
Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Suchexpenditures 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Mohawk Valley Health System and Subsidiaries provided no federal awards to subrecipients for the year ended December 31, 2022.
Title: Note E - Federal Direct Student Loan Programs
Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Suchexpenditures 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Under the Federal Direct Student Loans Program including subsidized and unsubsidized Student Loans and Parents Loans for Undergraduate Students, the St. Elizabeth Medical Center and Affiliate processes student loan applications for the federal government. The amount of loans issued for the St. Elizabeth Medical Center and Affiliate students and parents for the year ended December 31, 2022 was approximately $873,000. With respect to the Federal Direct Student Loans, the St. Elizabeth Medical Center and Affiliate is only responsible for the performance of certain administrative duties; therefore, the St. Elizabeth Medical Center and Affiliates consolidated financial statements do not include any amounts relative to these loans.
Title: Note F - Provider Relief Fund
Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Suchexpenditures 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Mohawk Valley Health System and Subsidiaries received amounts from DHHS through theProvider Relief Fund and American Rescue Plan (ARP) Rural Distributions program (Federal Financial Assistance Listing No. 93.498) during the year ended December 31, 2021 totalling $7,877,532. Mohawk Valley Health System and Subsidiaries incurred eligible expenses (including lost revenue) and, therefore, recognized revenue consisting of $3,961,183 and $3,916,349 for the years ended December 31, 2022 and 2021, respectively in the consolidated financial statements. In accordance with the 2022 compliance supplement, the programs expenditures recognized on the schedule are based on the reporting to DHHS for Periods 3 and 4, defined as payments receivedduring January 1, 2021 to December 31, 2021 of $7,877,532, as required under the program. The Provider Relief Funds included in the Schedule were received by the following entities (legalname and tax identification number):Legal Entity Name Tax Identification NumberFaxton-St. Lukes Healthcare 16-1576637St. Elizabeth Medical Center 15-0532245Visiting Nurse Association of Uticaand Oneida County, Inc. 15-0532259St. Lukes Home Residential HealthCare Facility, Inc. d/b/a MVHSRehabilitation and Nursing Center 16-1476372
Title: Note G - Disaster Grants - Public Assistance (Presidentially Declared Disas
Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Suchexpenditures 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Mohawk Valley Health System and Subsidiaries received amounts from the U.S. Department of Homeland Security through the Disaster Grants - Public Assistance (Presidentially Declared Disasters) (Federal Financial Assistance Listing No. 97.036) during the year ended December 31, 2022 totalling $19,784,382. Mohawk Valley Health System and Subsidiaries incurred eligible expenses and, therefore, recognized revenue consisting of $19,784,382 for the year ended December 31, 2022 on the consolidated financial statements. In accordance with the 2022 compliance supplement, the programs expenditures recognized on the schedule are based on (1) Federal Emergency Management Agencys approval of Mohawk Valley Health System and Subsidiaries Project Worksheet in 2022, and (2) Mohawk Valley Health System and Subsidiaries incurring the eligible expenditures as of December 31, 2022.