Notes to SEFA
Title: Federal Emergency Management Agency (FEMA)
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal grant
activity of Christiana Care Health System and Affiliates (the “System”) for the year ended June 30, 2024.
The information in this schedule is presented on the accrual basis of accounting, which is in accordance with
the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
De Minimis Rate Used: N
Rate Explanation: The System applies its predetermined approved facilities and administrative rate when charging indirect costs to federal awards
rather than 10% de minimis cost rate as described in Section 200.414 of the Uniform Guidance. Negative
amounts on the schedule represent adjustments or credits in the normal course of business to amounts
reported as expenditures in prior years. Assistance Listing and pass-through award numbers are present
where available.
As of June 30, 2024, the System submitted $23,350,049 of claims to FEMA under Assistance Listing
Number 97.036. The claims submitted represented incurred eligible capital and operating expenses attributed
to the System’s response to COVID-19. Per the FEMA and the Delaware Emergency Management Agency
(DEMA), the System was entitled to 100% of the obligated claim submitted and has appropriately reported
$23,350,049 on the Schedule for 2024. Of the amount obligated and reported on the Schedule in fiscal year
2024, $23,350,049 relates to expenses incurred by the System in prior fiscal years.