Title: U.S. Department of Housing and Urban Development Mortgage Insurance Program
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal awardactivity of Brooklyn Health, Inc. and its member organizations and other affiliated entities (BrooklynHealth) for the year ended December 31, 2022. The information in this Schedule is presented inaccordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, UniformAdministrative Requirements, Cost Principles and Audit Requirements for Federal Awards (UniformGuidance). Therefore, some amounts may differ from amounts presented in, or used in the preparationof, the consolidated financial statements. Because the Schedule presents only a selected portion of theoperations of Brooklyn Health, it is not intended to and does not present the financial position, changes innet assets or cash flows of Brooklyn Health. For the purposes of the Schedule, federal awards includeany assistance provided by a federal agency directly or indirectly in the form of grants, contracts,cooperative agreements, loan and loan guarantees, or other non-cash assistance.Pass-through programs received by Brooklyn Health may include, in addition to federal funds, supportfrom other sources. The Schedule reflects only those expenditures that have been supported by federalfunds. Determinations as to the level of federal funding have been made based on communications offunding levels provided by the pass-through agencies. In certain circumstances, the funding levelscommunicated are estimated and subject to finalization upon the completion of the budget period for theprogram. Pass-through entity identifying numbers are presented where available.Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in the Uniform Guidance, whereincertain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Brooklyn Health did not elect to use the 10 percent de minimis indirect cost rate allowed under UniformGuidance.
Brooklyn Health has a mortgage loan insured under the provisions of the U.S. Department of Housing and Urban Development - Federal Housing Administration (FHA) Section 241 mortgage insurance program. The U.S. Department of Housing and Urban Development (HUD) has determined that the mortgage insurance program is to be considered a federal award for purposes of compliance with the Uniform Guidance. At December 31, 2022, the outstanding balance of the loan was $10,514,164.
Title: Provider Relief Funding and American Rescue Plan (ARP) Rural Distribution
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal awardactivity of Brooklyn Health, Inc. and its member organizations and other affiliated entities (BrooklynHealth) for the year ended December 31, 2022. The information in this Schedule is presented inaccordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, UniformAdministrative Requirements, Cost Principles and Audit Requirements for Federal Awards (UniformGuidance). Therefore, some amounts may differ from amounts presented in, or used in the preparationof, the consolidated financial statements. Because the Schedule presents only a selected portion of theoperations of Brooklyn Health, it is not intended to and does not present the financial position, changes innet assets or cash flows of Brooklyn Health. For the purposes of the Schedule, federal awards includeany assistance provided by a federal agency directly or indirectly in the form of grants, contracts,cooperative agreements, loan and loan guarantees, or other non-cash assistance.Pass-through programs received by Brooklyn Health may include, in addition to federal funds, supportfrom other sources. The Schedule reflects only those expenditures that have been supported by federalfunds. Determinations as to the level of federal funding have been made based on communications offunding levels provided by the pass-through agencies. In certain circumstances, the funding levelscommunicated are estimated and subject to finalization upon the completion of the budget period for theprogram. Pass-through entity identifying numbers are presented where available.Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in the Uniform Guidance, whereincertain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Brooklyn Health did not elect to use the 10 percent de minimis indirect cost rate allowed under UniformGuidance.
The Schedule includes expenditures of the U.S. Department of Health and Human Services (HHS) Provider Relief Funding and American Rescue Plan (ARP) Rural Distribution program of Brooklyn Health for the periods of availability which ended in the year ended December 31, 2022.For the HHS awards related to the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (PRF) program, HHS has indicated the amounts on the Schedule be reported corresponding to reporting requirements of the Health Resources and Services Administration (HRSA) PRF Reporting Portal. Payments from HHS for PRF are assigned to "Payment Received Periods" (each, a Period) based upon the date each payment from the PRF was received. Each Period has a specified Period of Availability and timing of reporting requirements. Entities report into the HRSA PRF Reporting Portal aftereach Period's deadline to use the funds (i.e., after the end of the Period of Availability).The Schedule includes $1,817,023 received from HHS between July 1, 2021 through December 31,2021. In accordance with guidance from HHS, this amount is presented as Period 4. Brooklyn Health did not receive funding in Period 3. Such amount was recognized as Provider Relief Fund revenue in Brooklyn Healths consolidated financial statements as shown in the Schedule in the year ended December 31, 2021.The Schedule includes the following entities that received the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution program:Legal Entity Name Tax Identification NumberThe Brooklyn Hospital Center 11-1630755TBHC Medical Services, P.C. 11-2833590Brooklyn Hospital Radiology, P.C. 11-2833588
Title: Vaccines for Children Program
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal awardactivity of Brooklyn Health, Inc. and its member organizations and other affiliated entities (BrooklynHealth) for the year ended December 31, 2022. The information in this Schedule is presented inaccordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, UniformAdministrative Requirements, Cost Principles and Audit Requirements for Federal Awards (UniformGuidance). Therefore, some amounts may differ from amounts presented in, or used in the preparationof, the consolidated financial statements. Because the Schedule presents only a selected portion of theoperations of Brooklyn Health, it is not intended to and does not present the financial position, changes innet assets or cash flows of Brooklyn Health. For the purposes of the Schedule, federal awards includeany assistance provided by a federal agency directly or indirectly in the form of grants, contracts,cooperative agreements, loan and loan guarantees, or other non-cash assistance.Pass-through programs received by Brooklyn Health may include, in addition to federal funds, supportfrom other sources. The Schedule reflects only those expenditures that have been supported by federalfunds. Determinations as to the level of federal funding have been made based on communications offunding levels provided by the pass-through agencies. In certain circumstances, the funding levelscommunicated are estimated and subject to finalization upon the completion of the budget period for theprogram. Pass-through entity identifying numbers are presented where available.Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in the Uniform Guidance, whereincertain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Brooklyn Health did not elect to use the 10 percent de minimis indirect cost rate allowed under UniformGuidance.
During the year ended December 31, 2022, Brooklyn Health participated in the City of New York Department of Health and Mental Hygiene Vaccines for Children Program (Assistance Listing Number 93.268) through the provision of vaccinations. HHS, the federal agency that sponsors this program has determined that the vaccines administered are considered "property in lieu of money" and, therefore, should be reported as federal awards received by Brooklyn Health for purposes of presentation in the Schedule.
Title: Special Supplemental Nutrition Program for Women, Infants, and Children WIC
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal awardactivity of Brooklyn Health, Inc. and its member organizations and other affiliated entities (BrooklynHealth) for the year ended December 31, 2022. The information in this Schedule is presented inaccordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, UniformAdministrative Requirements, Cost Principles and Audit Requirements for Federal Awards (UniformGuidance). Therefore, some amounts may differ from amounts presented in, or used in the preparationof, the consolidated financial statements. Because the Schedule presents only a selected portion of theoperations of Brooklyn Health, it is not intended to and does not present the financial position, changes innet assets or cash flows of Brooklyn Health. For the purposes of the Schedule, federal awards includeany assistance provided by a federal agency directly or indirectly in the form of grants, contracts,cooperative agreements, loan and loan guarantees, or other non-cash assistance.Pass-through programs received by Brooklyn Health may include, in addition to federal funds, supportfrom other sources. The Schedule reflects only those expenditures that have been supported by federalfunds. Determinations as to the level of federal funding have been made based on communications offunding levels provided by the pass-through agencies. In certain circumstances, the funding levelscommunicated are estimated and subject to finalization upon the completion of the budget period for theprogram. Pass-through entity identifying numbers are presented where available.Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in the Uniform Guidance, whereincertain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Brooklyn Health did not elect to use the 10 percent de minimis indirect cost rate allowed under UniformGuidance.
During the year ended December 31, 2022, Brooklyn Health participated in the State of New York Department of Health, Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) through the provision of nutritional counseling and distribution of food vouchers. The U.S. Department of Agriculture, the federal agency that sponsors the WIC program under Assistance Listing Number 10.557, has determined that WIC food vouchers are considered "property in lieu of money'' and, therefore, should be reported as federal awards received by the Brooklyn Health for the purposes of presentation in the Schedule.The amount reported as federal awards in the Schedule for the WIC program represents the federally funded value of food vouchers redeemed in the amount of $23,371,209, plus administrative costs of $4,656,374 for the year ended December 31, 2022. As New York State funds are comingled with federal funds, percentages were applied to determine the total amount of federal funds to be reported above.These percentages were supplied by the New York State Department of Health as follows:Federal PercentageAdministrative costs 97.3%Food costs 100%