Audit 300009

Title: Disaster Grants Public Assistance Program (ALN 97.036) Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Central Maine Healthcare Corporation and Subsidiaries (the “Corporation”) under programs of the federal government for the year ended June 30, 2023. The information in the 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 (the “Uniform Guidance”). The accompanying schedule of expenditures of department agreements (the "SEDA") includes the Statef Maine department agreement activity of Central Maine Healthcare Corporation and Subsidiaries under programs of the State of Maine. The information in the SEDA is presented in accordance with the Maine Uniform Accounting and Auditing Practices for Community Agencies (MAAP) for the year ended June 30, 2023. Because the Schedule and SEDA present only a selected portion of the operations of the Corporation, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Corporation. Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement, except for expenditures related to ALN 93.498, Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution. Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution does not apply the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, but rather applies U.S. Department of Health and Human Services’ guidance and frequently asked questions, as outlined in the Compliance Supplement. For the Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution program, HHS has indicated that the amounts on the Schedule should be reported in correspondence with reporting requirements of the HHS PRF Reporting Portal. Payments from HHS for Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution are assigned a payment received period based upon the date each PRF payment was received. Each period has a specified period of availability and timing of reporting requirements. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The pass-through entity identifying numbers are presented where available. The Corporation has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Corporation has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance. Included in the Schedule for the year ended June 30, 2023 is $6,088,496 of expenditures incurred under the Disaster Grants Public Assistance grant (ALN 97.036) in previous fiscal years. The project worksheet for these expenditures was approved in the current fiscal year, and these expenditures have been reported in the current fiscal year in accordance with the reporting requirements outlined in the 2023 Compliance Supplement.