Title: Basis of Presentation
Accounting Policies: The accompanying schedule of expenditures of federal awards presents the activity of all federal financial assistance programs of University Hospitals Health System, Inc. and its subsidiaries (the System) for the year ended December 31, 2022. Federal awards received directly from federal agencies as well as federal awards passed through other government agencies are included in the accompanying schedule. For the year ended December 31, 2022, the System had no expenditures in the form of non-cash assistance and had no federally provided insurance in effect. Expenditures for federal programs are recognized on the accrual basis of accounting. The System did not use the 10% de minimis indirect cost rate allowed by the Uniform Guidance. Awards have been classified into major and nonmajor programs in accordance with the provisions 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 Systems major federal programs consist of the following: ? Maternal and Child Health Federal Consolidated Programs The program is to provide funds for improvement of the health of all mothers and children consistent with applicable health status goals and national health objectives established under the Social Security Act.? COVID-19 Provider Relief Funds The Provider Relief Fund (PRF) program is administered by the Health 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 Act. Funds were provided to eligible providers to support healthcare related expenses or lost revenues attributable to the 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. The System accepted the terms and conditions. The accompanying schedule of expenditures of Federal awards includes PRF for Period 3 and 4 defined as payments received between January 1, 2021 and December 31, 2021. The Tax Identification Number (TIN) for System entities that receivedPRF funds for Period 3 and 4 are as follows: University Hospitals Health System, Inc. (340714775), University Hospitals Cleveland Medical Center (341567805), University Hospitals Ahuja Medical Center Inc. (264827222), University Hospitals Geneva Medical Center (340714461), University Hospitals Geauga Medical Center (340816492), University Hospitals Conneaut Medical Center (340714550), UH Regional Hospitals (341924226), Lake Health/University Hospitals Seidman Cancer Center Physicians, Inc. (202873927), Samaritan Regional Health System (340714535), EMH Regional Medical Center (340714612), Parma Community General Hospital (340827442), Robinson Health System, Inc. (461382538), University Hospitals St. John Medical Center (341260978), University Hospitals Medical Group, Inc. (204881619), University Primary Care Practices, Inc.(341768928), University HospitalsLaboratory Services Foundation (341720429), University Hospitals Home Care Services, Inc.(341527536), Lake Health (341425870), and North Ohio Heart, Inc. (272574020).
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The accompanying schedule of expenditures of federal awards is presented using the accrual basis of accounting. Funds received under various government grant programs are recognized as support over the grant period as expenditures are incurred.
Title: Relationship to Financial Statements
Accounting Policies: The accompanying schedule of expenditures of federal awards presents the activity of all federal financial assistance programs of University Hospitals Health System, Inc. and its subsidiaries (the System) for the year ended December 31, 2022. Federal awards received directly from federal agencies as well as federal awards passed through other government agencies are included in the accompanying schedule. For the year ended December 31, 2022, the System had no expenditures in the form of non-cash assistance and had no federally provided insurance in effect. Expenditures for federal programs are recognized on the accrual basis of accounting. The System did not use the 10% de minimis indirect cost rate allowed by the Uniform Guidance. Awards have been classified into major and nonmajor programs in accordance with the provisions 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 Systems major federal programs consist of the following: ? Maternal and Child Health Federal Consolidated Programs The program is to provide funds for improvement of the health of all mothers and children consistent with applicable health status goals and national health objectives established under the Social Security Act.? COVID-19 Provider Relief Funds The Provider Relief Fund (PRF) program is administered by the Health 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 Act. Funds were provided to eligible providers to support healthcare related expenses or lost revenues attributable to the 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. The System accepted the terms and conditions. The accompanying schedule of expenditures of Federal awards includes PRF for Period 3 and 4 defined as payments received between January 1, 2021 and December 31, 2021. The Tax Identification Number (TIN) for System entities that receivedPRF funds for Period 3 and 4 are as follows: University Hospitals Health System, Inc. (340714775), University Hospitals Cleveland Medical Center (341567805), University Hospitals Ahuja Medical Center Inc. (264827222), University Hospitals Geneva Medical Center (340714461), University Hospitals Geauga Medical Center (340816492), University Hospitals Conneaut Medical Center (340714550), UH Regional Hospitals (341924226), Lake Health/University Hospitals Seidman Cancer Center Physicians, Inc. (202873927), Samaritan Regional Health System (340714535), EMH Regional Medical Center (340714612), Parma Community General Hospital (340827442), Robinson Health System, Inc. (461382538), University Hospitals St. John Medical Center (341260978), University Hospitals Medical Group, Inc. (204881619), University Primary Care Practices, Inc.(341768928), University HospitalsLaboratory Services Foundation (341720429), University Hospitals Home Care Services, Inc.(341527536), Lake Health (341425870), and North Ohio Heart, Inc. (272574020).
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
All federal financial assistance receipts are reported as other revenue in the Systems consolidated financial statements.
Title: Indirect Costs
Accounting Policies: The accompanying schedule of expenditures of federal awards presents the activity of all federal financial assistance programs of University Hospitals Health System, Inc. and its subsidiaries (the System) for the year ended December 31, 2022. Federal awards received directly from federal agencies as well as federal awards passed through other government agencies are included in the accompanying schedule. For the year ended December 31, 2022, the System had no expenditures in the form of non-cash assistance and had no federally provided insurance in effect. Expenditures for federal programs are recognized on the accrual basis of accounting. The System did not use the 10% de minimis indirect cost rate allowed by the Uniform Guidance. Awards have been classified into major and nonmajor programs in accordance with the provisions 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 Systems major federal programs consist of the following: ? Maternal and Child Health Federal Consolidated Programs The program is to provide funds for improvement of the health of all mothers and children consistent with applicable health status goals and national health objectives established under the Social Security Act.? COVID-19 Provider Relief Funds The Provider Relief Fund (PRF) program is administered by the Health 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 Act. Funds were provided to eligible providers to support healthcare related expenses or lost revenues attributable to the 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. The System accepted the terms and conditions. The accompanying schedule of expenditures of Federal awards includes PRF for Period 3 and 4 defined as payments received between January 1, 2021 and December 31, 2021. The Tax Identification Number (TIN) for System entities that receivedPRF funds for Period 3 and 4 are as follows: University Hospitals Health System, Inc. (340714775), University Hospitals Cleveland Medical Center (341567805), University Hospitals Ahuja Medical Center Inc. (264827222), University Hospitals Geneva Medical Center (340714461), University Hospitals Geauga Medical Center (340816492), University Hospitals Conneaut Medical Center (340714550), UH Regional Hospitals (341924226), Lake Health/University Hospitals Seidman Cancer Center Physicians, Inc. (202873927), Samaritan Regional Health System (340714535), EMH Regional Medical Center (340714612), Parma Community General Hospital (340827442), Robinson Health System, Inc. (461382538), University Hospitals St. John Medical Center (341260978), University Hospitals Medical Group, Inc. (204881619), University Primary Care Practices, Inc.(341768928), University HospitalsLaboratory Services Foundation (341720429), University Hospitals Home Care Services, Inc.(341527536), Lake Health (341425870), and North Ohio Heart, Inc. (272574020).
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The System did not recover indirect costs under agreements with any US departments and agencies.