Title: Basis of Presentation
Accounting Policies: Expenditures reported in the Schedule are reported on the accrual basis of accounting. For grants awarded to Northern Light Health, 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. For grants awarded to affiliated member hospitals, such expenditures are recognized following the cost principles contained in 45 CFR Part 75 Appendix IX – Principles for Determining Costs Applicable to Research and Development Under Grants and Contracts with Hospitals, wherein certain types of expenditures are not allowable or are limited as to reimbursement. 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. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: Northern Light Health and Northern Light Eastern Maine Medical Center have elected not to use the 10% de minimis indirect cost rate. All other member organizations presented in the Schedule have elected to use the 10% de minimis indirect cost rate.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Eastern Maine Healthcare Systems d/b/a Northern Light Health (Northern Light Health) under programs of the federal government for the year ended September 30, 2023. 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). Because the Schedule presents only a selected portion of the operations of Northern Light Health, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of Northern Light Health.
Title: Program Cluster
Accounting Policies: Expenditures reported in the Schedule are reported on the accrual basis of accounting. For grants awarded to Northern Light Health, 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. For grants awarded to affiliated member hospitals, such expenditures are recognized following the cost principles contained in 45 CFR Part 75 Appendix IX – Principles for Determining Costs Applicable to Research and Development Under Grants and Contracts with Hospitals, wherein certain types of expenditures are not allowable or are limited as to reimbursement. 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. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: Northern Light Health and Northern Light Eastern Maine Medical Center have elected not to use the 10% de minimis indirect cost rate. All other member organizations presented in the Schedule have elected to use the 10% de minimis indirect cost rate.
The research and development program is treated as a program cluster for audit purposes.
Title: Federal Emergency Management Agency’s Project Disclosure
Accounting Policies: Expenditures reported in the Schedule are reported on the accrual basis of accounting. For grants awarded to Northern Light Health, 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. For grants awarded to affiliated member hospitals, such expenditures are recognized following the cost principles contained in 45 CFR Part 75 Appendix IX – Principles for Determining Costs Applicable to Research and Development Under Grants and Contracts with Hospitals, wherein certain types of expenditures are not allowable or are limited as to reimbursement. 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. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: Northern Light Health and Northern Light Eastern Maine Medical Center have elected not to use the 10% de minimis indirect cost rate. All other member organizations presented in the Schedule have elected to use the 10% de minimis indirect cost rate.
Certain eligible expenditures incurred in prior fiscal years are presented on the Schedule for projects approved during the year ended September 30, 2023.
Title: Provider Relief Fund
Accounting Policies: Expenditures reported in the Schedule are reported on the accrual basis of accounting. For grants awarded to Northern Light Health, 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. For grants awarded to affiliated member hospitals, such expenditures are recognized following the cost principles contained in 45 CFR Part 75 Appendix IX – Principles for Determining Costs Applicable to Research and Development Under Grants and Contracts with Hospitals, wherein certain types of expenditures are not allowable or are limited as to reimbursement. 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. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: Northern Light Health and Northern Light Eastern Maine Medical Center have elected not to use the 10% de minimis indirect cost rate. All other member organizations presented in the Schedule have elected to use the 10% de minimis indirect cost rate.
During 2020, the U.S. Department of Health and Human Services (DHHS) began providing COVID-19 related funding under Assistance Listing (AL) Number 93.498, known as the Provider Relief Fund (PRF). These funds are intended to offset eligible COVID-19 expenditures and lost revenues as defined in the program's regulations. The amounts received and expended are reported in the Schedule in accordance with DHHS periods of availability, also referred to as the 'period of performance.' Accordingly, the amounts of $29,246,090 for 'Period 4' (January 1, 2020 – December 31, 2022) and $23,228,222 for 'Period 5' (January 1, 2020 – June 30, 2023), which total $52,474,312, are reported on the Schedule for the fiscal year ending September 30, 2023.
The following is a summary of total PRF received by recipient on the Schedule during Period 4 and Period 5:
Recipient TIN PRF Amount
Northern Light Acadia Hospital 010459837 $ 2,389,550
Northern Light Laboratory 010381283 35,700
Northern Light Blue Hill Hospital 010227195 1,218,805
Northern Light CA Dean Hospital 043341666 593,218
Northern Light Eastern Maine Medical Center 010211501 23,170,404
Northern Light Inland Hospital 010217211 3,578,136
Northern Light Continuing Care, Lakewood 010421234 35,041
Northern Light Pharmacy 272175482 157,303
Northern Light Maine Coast Hospital 010198331 4,324,804
Northern Light Mayo Hospital 010329670 39,951
Northern Light Mercy Hospital 010211534 6,947,891
Northern Light Medical Transport 830911574 173,340
Northern Light Sebasticook Valley Hospital 010263628 1,972,283
Northern Light AR Gould Hospital 010372148 6,483,186
Northern Light Home Care & Hospice 010246804 1,354,700
$ 52,474,312