Title: Description of Organization
Accounting Policies: The information in the accompanying Schedule of Expenditures of Federal Awards for the Department of Health and Human Services (HHS) Provider Relief Fund and American Rescue Plan Rural Distribution Program (the "Schedule") 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 (Uniform Guidance). Since the Schedule presents only a selected portion of activities of UMass Memorial Health - Harrington, Inc. (Harrington), it is not intended to and does not, present the balance sheet, results of operations, changes in net assets or cash flows of Harrington.
De Minimis Rate Used: N
Rate Explanation: Harrington does not charge indirect costs to the HHS Provider Relief Fund and American Rescue Plan Rural Distribution Program in the Schedule and thus the 10% de minimis indirect cost rate, as described in Section 200.414 of the Uniform Guidance, is not applicable.
Harrington, and its related affiliates, including UMass Memorial Health - Harrington Hospital, Inc. and Harrington Physician Services, Inc., became wholly controlled subsidiaries of UMass Memorial Community Hospitals, Inc. effective July 1, 2021. Harrington and its affiliates operate under the brand of UMass Memorial Health. Harrington is a not-for-profit organization providing inpatient, outpatient and extended care services to residents in its service area.
Title: 3.Department of Health and Human Services Provider Relief Funds
Accounting Policies: The information in the accompanying Schedule of Expenditures of Federal Awards for the Department of Health and Human Services (HHS) Provider Relief Fund and American Rescue Plan Rural Distribution Program (the "Schedule") 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 (Uniform Guidance). Since the Schedule presents only a selected portion of activities of UMass Memorial Health - Harrington, Inc. (Harrington), it is not intended to and does not, present the balance sheet, results of operations, changes in net assets or cash flows of Harrington.
De Minimis Rate Used: N
Rate Explanation: Harrington does not charge indirect costs to the HHS Provider Relief Fund and American Rescue Plan Rural Distribution Program in the Schedule and thus the 10% de minimis indirect cost rate, as described in Section 200.414 of the Uniform Guidance, is not applicable.
The Schedule includes grant activity related to Harrington's HHS Provider Relief Fund (PRF) and American Rescue Plan Rural Distribution Program Assistance Listing Number 93.498 received between July 1, 2020 - June 30, 2021, prior to UMass Memorial Community Hospitals, Inc.'s acquisition of Harrington. As required based on guidance in the 2022 OMB Compliance Supplement, the Schedule includes lost revenues and direct expenditures reported for Period 2 on March 31, 2022, and Period 3 on September 30, 2022 as reported to HHS via the PRF Reporting Portal. The Schedule thus includes $8,299,443 of direct expenditures and $1,884,885 in lost revenue.
Title: 5.Subsequent Event
Accounting Policies: The information in the accompanying Schedule of Expenditures of Federal Awards for the Department of Health and Human Services (HHS) Provider Relief Fund and American Rescue Plan Rural Distribution Program (the "Schedule") 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 (Uniform Guidance). Since the Schedule presents only a selected portion of activities of UMass Memorial Health - Harrington, Inc. (Harrington), it is not intended to and does not, present the balance sheet, results of operations, changes in net assets or cash flows of Harrington.
De Minimis Rate Used: N
Rate Explanation: Harrington does not charge indirect costs to the HHS Provider Relief Fund and American Rescue Plan Rural Distribution Program in the Schedule and thus the 10% de minimis indirect cost rate, as described in Section 200.414 of the Uniform Guidance, is not applicable.
The Schedule and related disclosures include evaluation of events through August 4, 2023, the date the Schedule was issued. There were no such events that require adjustments or disclosure.