Notes to SEFA
Title: Federal Loan and Loan Guarantee Programs
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant activity of Kaiser Foundation Health Plan, Inc. and Subsidiaries (Health Plans) and Kaiser Foundation Hospitals and Subsidiaries (Hospitals) under programs of the federal government for the year ended December 31, 2022. Expenditures reported on the Schedule are reported on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.Research and development programs are presented by federal agency and major subdivision within the federal agency. Pass through programs are presented by pass through entity name and identifying number. Assistance Listing Numbers (ALN) are presented for those programs for which such numbers are available.
De Minimis Rate Used: N
Rate Explanation: Health Plans and Hospitals have negotiated Facilities & Administration rates from the Division of Cost Allocation. Health Plans and Hospitals have elected not to use the 10% de minimis cost rate.
Health Plans and Hospitals did not expend any federal funds to support loan programs or loan guarantee programs. Health Plans and Hospitals do not have federal loan balances outstanding as of December 31, 2022.
Title: Disaster Grants Public Assistance Assistance listing number 97.036 FEMA
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant activity of Kaiser Foundation Health Plan, Inc. and Subsidiaries (Health Plans) and Kaiser Foundation Hospitals and Subsidiaries (Hospitals) under programs of the federal government for the year ended December 31, 2022. Expenditures reported on the Schedule are reported on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.Research and development programs are presented by federal agency and major subdivision within the federal agency. Pass through programs are presented by pass through entity name and identifying number. Assistance Listing Numbers (ALN) are presented for those programs for which such numbers are available.
De Minimis Rate Used: N
Rate Explanation: Health Plans and Hospitals have negotiated Facilities & Administration rates from the Division of Cost Allocation. Health Plans and Hospitals have elected not to use the 10% de minimis cost rate.
Nonfederal entities must record expenditures on the Schedule when FEMA has approved the nonfederal entitys project worksheet, and the nonfederal entity has incurred the eligible expenditures. The amount shown on the Schedule for the year ended December 31, 2022 includes $105,932,307 in expenditures that were that were incurred in a prior year.
Title: COVID-19 Provider Relief Funds Assistance listing number 93.498
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant activity of Kaiser Foundation Health Plan, Inc. and Subsidiaries (Health Plans) and Kaiser Foundation Hospitals and Subsidiaries (Hospitals) under programs of the federal government for the year ended December 31, 2022. Expenditures reported on the Schedule are reported on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.Research and development programs are presented by federal agency and major subdivision within the federal agency. Pass through programs are presented by pass through entity name and identifying number. Assistance Listing Numbers (ALN) are presented for those programs for which such numbers are available.
De Minimis Rate Used: N
Rate Explanation: Health Plans and Hospitals have negotiated Facilities & Administration rates from the Division of Cost Allocation. Health Plans and Hospitals have elected not to use the 10% de minimis cost rate.
The Provider Relief Fund (PRF) program is administered by the Health and Human Resources and Services Administration to support eligible providers during the COVID-19 pandemic and was approved for funding originally under the Coronavirus Aid, Relief, and Economic Securities (CARES) Act. Funds were provided to eligible providers to support healthcare related expenses or lost revenues attributable to Coronavirus without application, but rather with terms and conditions. These terms and conditions required acceptance through an online portal or the funds were to be returned. Health Plans and Hospitals accepted these conditions. The accompanying Schedule includes PRF for Period 3, defined as payments received between January 1, 2021 to June 30, 2021, and Period 4, for payments received between July 1, 2021 to December 31, 2021. The Tax Identification Number (TIN) for the recipient, Maui Health System, a Kaiser Foundation Hospitals LLC, is 81-1559375.