Notes to SEFA
Title: Department of Health and Human Services Provider Relief Funds
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal grant activity of Christiana Care Health System and Affiliates (the “System”) for the year ended June 30, 2023. The information in this schedule is presented on the accrual basis of accounting, which is in accordance with the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
De Minimis Rate Used: N
Rate Explanation: The System applies its predetermined approved facilities and administrative rate when charging indirect costs to federal awards rather than 10% de minimis cost rate as described in Section 200.414 of the Uniform Guidance. Negative amounts on the schedule represent adjustments or credits in the normal course of business to amounts reported as expenditures in prior years. Assistance Listing and pass-through award numbers are present where available.
The Schedule includes grant activity related to the Department of Health and Human Services ("HHS") Coronavirus Aid Relief and Economic Security (CARES) Act Assistance Listing Number 93.498. As required based on guidance in the 2023 OMB Compliance Supplement, the Scheduleincludes all Period 4 funds received between July 1, 2021 and December 31, 2021 andexpended by December 31, 2022, and all Period 5 funds received between January 1, 2022,and June 30, 2022 and expended by June 30, 2023 as reported to HRSA via the PRFReporting Portal. The Schedule thus includes $6,663,522 in lost revenue.
Title: Federal Emergency Management Agency (FEMA)
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal grant activity of Christiana Care Health System and Affiliates (the “System”) for the year ended June 30, 2023. The information in this schedule is presented on the accrual basis of accounting, which is in accordance with the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
De Minimis Rate Used: N
Rate Explanation: The System applies its predetermined approved facilities and administrative rate when charging indirect costs to federal awards rather than 10% de minimis cost rate as described in Section 200.414 of the Uniform Guidance. Negative amounts on the schedule represent adjustments or credits in the normal course of business to amounts reported as expenditures in prior years. Assistance Listing and pass-through award numbers are present where available.
As of June 30, 2023, the System submitted $27,706,179 of claims to FEMA under Assistance Listing Number 97.036. The claims submitted represented incurred eligible capital and operating expenses attributed to the System’s response to COVID-19. Per the FEMA, the Delaware Emergency Management Agency (DEMA), and Maryland Department of Emergency Management (MDEM), the System was entitled to 100% of the obligated claim submitted and
has appropriately reported $27,706,179 on the Schedule for 2023. Of the amount obligated and reported on the Schedule in fiscal year 2023, $27,706,179 relates to expenses incurred by the
System in prior fiscal years.