Title: 1. Summary of Significant Accounting Policies
Accounting Policies: Federal awards expended are reported on the accrual basis of accounting in conformity with U.S. generally accepted accounting principles. The information in the Schedule of Expenditures of Federal Awards (SEFA) 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). The SEFA does not include payments received under the traditional Medicare and Medicaid reimbursement programs, as these programs are outside the scope of the Uniform Guidance. There were no donated goods and personal protective equipment received from federal sources that required recognition or disclosure in the notes to the SEFA.
De Minimis Rate Used: N
Rate Explanation: Scripps Health and Affiliates utilizes the Department of Health and Human Services negotiated indirect cost rate or the rate in the grant agreement.
Basis of Accounting: Federal awards expended are reported on the accrual basis of accounting in conformity with U.S. generally accepted accounting principles. The information in the Schedule of Expenditures of Federal Awards (SEFA) 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). The SEFA does not include payments received under the traditional Medicare and Medicaid reimbursement programs, as these programs are outside the scope of the Uniform Guidance. There were no donated goods and personal protective equipment received from federal sources that required recognition or disclosure in the notes to the SEFA.
Title: 2. Indirect Costs
Accounting Policies: Federal awards expended are reported on the accrual basis of accounting in conformity with U.S. generally accepted accounting principles. The information in the Schedule of Expenditures of Federal Awards (SEFA) 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). The SEFA does not include payments received under the traditional Medicare and Medicaid reimbursement programs, as these programs are outside the scope of the Uniform Guidance. There were no donated goods and personal protective equipment received from federal sources that required recognition or disclosure in the notes to the SEFA.
De Minimis Rate Used: N
Rate Explanation: Scripps Health and Affiliates utilizes the Department of Health and Human Services negotiated indirect cost rate or the rate in the grant agreement.
Scripps Health and Affiliates does not use the 10 percent de minimis indirect cost rate provided for in the Uniform Guidance.
Title: 3. Provider Relief Fund
Accounting Policies: Federal awards expended are reported on the accrual basis of accounting in conformity with U.S. generally accepted accounting principles. The information in the Schedule of Expenditures of Federal Awards (SEFA) 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). The SEFA does not include payments received under the traditional Medicare and Medicaid reimbursement programs, as these programs are outside the scope of the Uniform Guidance. There were no donated goods and personal protective equipment received from federal sources that required recognition or disclosure in the notes to the SEFA.
De Minimis Rate Used: N
Rate Explanation: Scripps Health and Affiliates utilizes the Department of Health and Human Services negotiated indirect cost rate or the rate in the grant agreement.
The amount presented on the SEFA for Assistance Listing Number 93.498, COVID-19 – Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (PRF Funds), is for the year ended September 30, 2023. The amount presented reconciles to the Provider Relief Fund (PRF) information reported to the Health Resources and Services Administration (HRSA) as follows: See the Notes to the SEFA for table.
Health and Human Services (HHS) has indicated the PRF Funds on the SEFA 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 SEFA includes $21,350,418 of PRF Funds received from HHS between July 1, 2021 to June 30, 2022. In accordance with guidance from HHS, these amounts are presented as Period 4 and Period 5. Such amounts were recognized as other revenue in Scripps Health and Affiliates' consolidated financial statements in the year ended September 30, 2022.
Title: 4. Disaster Grants – Public Assistance (Presidentially Declared Disasters)
Accounting Policies: Federal awards expended are reported on the accrual basis of accounting in conformity with U.S. generally accepted accounting principles. The information in the Schedule of Expenditures of Federal Awards (SEFA) 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). The SEFA does not include payments received under the traditional Medicare and Medicaid reimbursement programs, as these programs are outside the scope of the Uniform Guidance. There were no donated goods and personal protective equipment received from federal sources that required recognition or disclosure in the notes to the SEFA.
De Minimis Rate Used: N
Rate Explanation: Scripps Health and Affiliates utilizes the Department of Health and Human Services negotiated indirect cost rate or the rate in the grant agreement.
In fiscal year 2023, Scripps Health and Affiliates received approval from the California Governor’s Office of Emergency Services for five projects related to the reimbursement of eligible expenditures of $43,809,892 incurred in previous fiscal years. These previous years’ expenditures are included in the SEFA in the current year in accordance with guidance provided by the U.S. Department of Homeland Security.