Title: United States Department of Health and Human Services (HHS) Coronavirus Aid Relief and Economic Security (CARES) Act Provider Relief Fund
Accounting Policies: Expenditures for direct and indirect costs are recognized as incurred using the accrual method of accounting and the cost accounting principles contained in the Uniform Guidance, as applicable. Under these cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. The categorization of expenditures by program included in the Schedule is based upon the Assistance Listing Number (ALN). No grant monies expended and reported within the Schedule were passed-through to subrecipients.
De Minimis Rate Used: Y
Rate Explanation: If necessary, the System will elect to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
The Schedule includes grant activity related to the HHS CARES Act ALN 93.498, Provider Relief Funds (PRF). As required by the 2023 OMB Compliance Supplement, the Schedule includes all PRFs received between July 1, 2021 and December 31, 2021, and expended by December 31, 2022 (Reporting Period 4) and received between January 1, 2022 and June 30, 2022, and expended by June 30, 2023 (Reporting Period 5). During the audit process, it was determined that the System had received PRFs between January 1, 2021 and June 30, 2021, and expended by June 30, 2022 (Reporting Period 3) that were excluded from the Schedule for the year ended June 30, 2022. The PRFs received in Reporting Period 3 relate to the major program audited in both 2022 and 2023, and have been included in the Schedule for the year ended June 30, 2023. The PRF funds were used to cover lost revenues. Below is a list of PRF received by entity during Reporting Periods 3 through 5: Elliot 1 Day Surgery Center, LLC (TIN 02-0383487) $41,405; Elliot Hospital (TIN 02-0232673) $5,656,703; Elliot Physicians Network (TIN 02-0509589) $113,209; Elliot Professional Services (TIN 33-1003630) $738,063; Home Health & Hospice Care (TIN 23-7331452) $121,322; VNA Home Health & Hospice Services (TIN 02-0222241) $159,803; Southern New Hampshire Medical Center (TIN 02-0483054) $1,603,612; and Foundation Medical Partners, Inc. (TIN 02-0456218) $4,371,321.
Title: United States Department of Homeland Security – Federal Emergency Management Agency Public Assistance
Accounting Policies: Expenditures for direct and indirect costs are recognized as incurred using the accrual method of accounting and the cost accounting principles contained in the Uniform Guidance, as applicable. Under these cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. The categorization of expenditures by program included in the Schedule is based upon the Assistance Listing Number (ALN). No grant monies expended and reported within the Schedule were passed-through to subrecipients.
De Minimis Rate Used: Y
Rate Explanation: If necessary, the System will elect to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
The Schedule includes expenditures totaling $6,169,098 being reported under the United States Department of Homeland Security – Federal Emergency Management Agency (FEMA) ALN 97.036. The System's Project Worksheets covering these expenditures were approved by FEMA during the year ended June 30, 2023 and, in accordance with the 2023 OMB Compliance Supplement, these expenditures are therefore reported on the Schedule during the year ended June 30, 2023.