Title: (4) Food and Nutrition Awards
Accounting Policies: (1) Scope of Audit Pursuant to the Uniform Guidance: The consolidated financial statements of One Brooklyn Health System, Inc. (the System) include the accounts and activities of the related entities described in Note 1 to the consolidated financial statements, which include The Brookdale Residence Housing Development Fund Corporation (the Corporation). The federal awards expenditures for the Corporation, in the amount of $9,694,268, have not been included in the accompanying consolidated schedule of expenditures of federal awards (the Schedule) for the year ended December 31, 2023. The Corporation’s federal awards expenditures have been included in the
Corporation’s schedule of expenditures of federal awards, which is included in its separate Uniform Guidance single audit for the year ended December 31, 2023 under Employer Identification Number 11-3324040. (2) Basis of Presentation: The Schedule includes the federal award activity of the System, excluding the Corporation, under programs of the federal government for the year ended December 31, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the System, it is not intended to and does not present the financial position, changes in net deficit, or cash flows of the System. For purposes of the Schedule, federal awards include any assistance provided by a federal agency directly or indirectly in the form of grants, contracts, cooperative agreements, loans and loan guarantees, and other noncash assistance. Where available, pass-through entity identifying numbers are included in the Schedule. (3) Summary of Significant Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. In addition, expenditures include a portion of costs associated with general activities of the System (facilities and administrative), which are allocated to federal awards under negotiated formulas commonly referred to as facilities and administrative rates. Negative amounts shown on the Schedule, if any, would represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The System has elected to use the ten-percent de minimis indirect cost rate as allowed under the Uniform Guidance on select grants. The System did not pass through any Federal awards to subrecipients for the year ended December 31, 2023.
De Minimis Rate Used: Both
Rate Explanation: The System has elected to use the ten-percent de minimis indirect cost rate as allowed under the Uniform Guidance on select grants.
During the year ended December 31, 2023, the System participated in the New York State Department of Health: Special Supplemental Nutrition Program for Women, Infants and Children (WIC) (CFDA 10.557) through the receipt and distribution of food instruments. The United States Department of Agriculture has
determined that such WIC food instruments are considered property “in lieu of money” and, therefore, should be considered part of the subgrant award received by the System. The total value of WIC food instruments redeemed under the WIC program was $3,370,384 for the year ended December 31, 2023. In
addition, administrative expenses of $837,926 related to the program and are included in the amount reported in the Schedule. New York State funds have typically been commingled with the federal funds received through New York State related to the WIC program. The allocable percentage of federal funding has historically been provided by the New York State Department of Health (NYSDOH). NYSDOH did not provide the System with the federal percentages for the year ended December 31, 2023. Therefore, the System has reported 100% of the expenditures for WIC food instruments redeemed and administrative expenses as federal on the Schedule for the year ended December 31, 2023. The federal percentages have been 100% for WIC food instruments and have ranged between 100%, 100%, 83.8%, and 96.9% for administrative expenses, respectively, over the prior four years.
Title: (5) Immunization Awards
Accounting Policies: (1) Scope of Audit Pursuant to the Uniform Guidance: The consolidated financial statements of One Brooklyn Health System, Inc. (the System) include the accounts and activities of the related entities described in Note 1 to the consolidated financial statements, which include The Brookdale Residence Housing Development Fund Corporation (the Corporation). The federal awards expenditures for the Corporation, in the amount of $9,694,268, have not been included in the accompanying consolidated schedule of expenditures of federal awards (the Schedule) for the year ended December 31, 2023. The Corporation’s federal awards expenditures have been included in the
Corporation’s schedule of expenditures of federal awards, which is included in its separate Uniform Guidance single audit for the year ended December 31, 2023 under Employer Identification Number 11-3324040. (2) Basis of Presentation: The Schedule includes the federal award activity of the System, excluding the Corporation, under programs of the federal government for the year ended December 31, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the System, it is not intended to and does not present the financial position, changes in net deficit, or cash flows of the System. For purposes of the Schedule, federal awards include any assistance provided by a federal agency directly or indirectly in the form of grants, contracts, cooperative agreements, loans and loan guarantees, and other noncash assistance. Where available, pass-through entity identifying numbers are included in the Schedule. (3) Summary of Significant Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. In addition, expenditures include a portion of costs associated with general activities of the System (facilities and administrative), which are allocated to federal awards under negotiated formulas commonly referred to as facilities and administrative rates. Negative amounts shown on the Schedule, if any, would represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The System has elected to use the ten-percent de minimis indirect cost rate as allowed under the Uniform Guidance on select grants. The System did not pass through any Federal awards to subrecipients for the year ended December 31, 2023.
De Minimis Rate Used: Both
Rate Explanation: The System has elected to use the ten-percent de minimis indirect cost rate as allowed under the Uniform Guidance on select grants.
During the year ended December 31, 2023, the System participated with the State of New York Department of Health and Mental Hygiene in the receipt of immunization vaccines. The Department of Health and Human Services has determined that these immunization vaccines are considered property “in
lieu of money” and, therefore, should be considered as received by the System. The total value of immunization vaccines administered under the immunization program, as communicated by the New York City Department of Health and Mental Hygiene (the pass through agency), was $1,124,416 for the year
ended December 31, 2023.