Notes to SEFA
Title: Donated Personal Protective Equipment (PPE) (Unaudited)
Accounting Policies: Expenditures for direct costs are recognized as incurred using the accrual method of accounting and the cost accounting principles contained in 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 Number Listing. No grant monies expended and reported within the Schedule were passed-through to subrecipients. The Organization has elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: Y
Rate Explanation: The Organization has elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
During the year ended September 30, 2023, the Organization did not receive donated PPE.
Title: U.S. DHHS CARES Act Provider Relief Fund
Accounting Policies: Expenditures for direct costs are recognized as incurred using the accrual method of accounting and the cost accounting principles contained in 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 Number Listing. No grant monies expended and reported within the Schedule were passed-through to subrecipients. The Organization has elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: Y
Rate Explanation: The Organization has elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The Schedule includes grant activity related to the United States Department of Health and Human Services 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 to December 31, 2021 (Reporting Period 4) and expended by December 31, 2022, as well as PRFs received between January 1, 2022 and June 30, 2022 (Reporting Period 5) and expended by June 30, 2023. The PRF funds were used to cover direct expenditures and lost revenues for the following Tax Identification Numbers (TIN): CHMC Anesthesia Foundation, Inc. (TIN 04-2702169) $132,345; Children's Hospital Pediatric Associates, Inc. (TIN 43-1987409) $2,840,270; Children's Hospital Neurology Foundation, Inc. (TIN 22-2678594) $205,630; Children's Hospital Ophthalmology Foundation, Inc. (TIN 04-2864081) $216,114; CHMC Otolaryngologic Foundation, Inc. (TIN 04-2751258) $3,877,977; Children's Hospital Radiology Foundation, Inc. (TIN 04-3259647) $9,193; Children's Sports Medicine Foundation, Inc. (TIN 04-2970129) $159,784.