Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting, with the exception of expenditures associated with the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (PRF) and the expenditures associated with Disaster Grants - Public Assistance (Presidentially Declared Disasters). Such expenditures 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. PRF expenditures are reported based upon the timing of reporting periods in accordance with guidance provided by the Health Resources and Services Administration (HRSA). Expenditures related to disaster grants are reported when the System has expended the necessary funds and the Federal Emergency Management Agency (FEMA) has approved the expenditures for reimbursement. Expenditures on the Schedule that occurred prior to the reporting period and approved by FEMA during the reporting period were $627,330.
De Minimis Rate Used: N
Rate Explanation: The System did not elect to use the 10% de minimis indirect cost rate allowed under Uniform Guidance.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Cabell Huntington Hospital, Inc. and Subsidiaries (the System) for the year ended September 30, 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). Therefore, some amounts may differ from amounts presented in, or used in the preparation of the consolidated financial statements. Because the Schedule presents only a selected portion of the operations of the System, it is not intended to and does not present the financial position, changes in net assets or cash flows of the System.
Title: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting, with the exception of expenditures associated with the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (PRF) and the expenditures associated with Disaster Grants - Public Assistance (Presidentially Declared Disasters). Such expenditures 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. PRF expenditures are reported based upon the timing of reporting periods in accordance with guidance provided by the Health Resources and Services Administration (HRSA). Expenditures related to disaster grants are reported when the System has expended the necessary funds and the Federal Emergency Management Agency (FEMA) has approved the expenditures for reimbursement. Expenditures on the Schedule that occurred prior to the reporting period and approved by FEMA during the reporting period were $627,330.
De Minimis Rate Used: N
Rate Explanation: The System did not elect to use the 10% de minimis indirect cost rate allowed under Uniform Guidance.
For the U.S. Department of Health and Human Services (HHS) awards related to the PRF program, HHS has indicated the amounts on the Schedule be reported corresponding to reporting requirements of the HRSA PRF Reporting Portal. Payments from HHS for PRF are assigned to "Payment Received Periods" (each, a Period) based upon the date each payment from the PRF was received. Each Period has a specified Period of Availability and timing of reporting requirements. Entities report into the HRSA PRF Reporting Portal after each Period's deadline to use the funds (i.e., after the end of the Period of Availability). The Schedule includes $948,891 received from HHS between July 1, 2020 through June 30, 2021. In accordance with guidance from HHS, these amounts are presented as Period 2 and Period 3, as follows: Period Received, Date Range, Received, Deadline to Use Funds, Period 2, 07/01/2020 - 12/31/2020, $572,115, December 31, 2021, Period 3, 01/01/2021 - 06/30/2021, $376,776, June 30, 2022 (See Notes to SEFA for chart/table). Such amounts were recognized as a component of COVID-19 grant income in the Systems consolidated statements of operations during the years ended September 30, 2022 and 2021. Due to the PRF Reporting requirements, these amounts are not the total PRF received and/or recognized as COVID-19 grant income in the year presented in the Schedule. The Schedule includes the following entities that received PRF funds: Legal Entity Name, Tax Identification Number, Occumed, LLC, 43-2093064, St. Marys Medical Center, Inc., 55-0357050, Three Gables Surgery Center, LLC, 87-0648900 (See Notes to SEFA for chart/table).