Notes to SEFA
Title: HRSA COVID-19 Testing and Treatment for the Uninsured
Accounting Policies: The Schedules reflect federal award program expenditures recognized on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America. JHHS has not elected to use the 10% de minimis rate for indirect costs. Indirect costs are billed based upon negotiated and budgeted rates.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
JHHS conducted COVID-19 testing and/or provided treatment for uninsured individuals with a COVID-19 primary diagnosis on or after February 4, 2020 and as such requested claims reimbursement under Assistance Listing # 93.461 Health Resources and Services Administration's ("HRSA") COVID-19 Claims Reimbursement to Health Care Providers and Facilities for Testing, Treatment and Vaccine Administration for the Uninsured program. JHHS recorded $2.4 million on the Schedule consisting of $2.2 million reimbursed to date from HRSA on claims with service dates during fiscal year 2022 and $242 thousand related to claims paid during fiscal year 2022 with service dates in fiscal year 2020 and 2021 that resulted in a true up to the payment estimate recorded in fiscal year 2021.The Uninsured Program stopped accepting claims in fiscal year 2022. Any adjustments will be reflected in JHHS fiscal year 2023 Schedule.
Title: Department of Health and Human Services Provider Relief Funds
Accounting Policies: The Schedules reflect federal award program expenditures recognized on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America. JHHS has not elected to use the 10% de minimis rate for indirect costs. Indirect costs are billed based upon negotiated and budgeted rates.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Schedule for the year ending June 30, 2022 includes grant activity related to Assistance Listing # 93.498, Provider Relief Funds. The grant activity relates to funds that were received from HHS between July 2020 through June 2021 and in accordance with guidance from HHS are presented as Period 2 and Period 3. The grant activity associated with this Assistance Listing # includes lost revenues and direct expenditures. The total amount recognized in the Schedule of $175.5 million for the year ended June 30, 2022, included $123.0 million of direct expenditures and $52.5 million in lost revenue. The affiliate ACHS included in the Schedule represents Provider Relief Funds totaling $12.5 million, of which $3.2 million were reported for West Coast Neonatology, Inc. and $9.3 million were reported Pediatric Physician Services, Inc.