Notes to SEFA
Title: 4. COVID-19 Provider Relief Fund
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Pomona Valley Hospital Medical Center (the Medical Center) under programs of the federal government for the year ended December 31, 2022. 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 Medical Center, it is not intended to and does not present the financial position, operations, or cash flows of the Medical Center. 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 to reimbursement. Pass through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The Medical Center has elected not to use the 10% de minimis indirect cost rate as covered in 2 CFR 200.414.
The amount presented on the SEFA for Assistance Listing Number 93.498, COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distributions (PRF) is for the year ended December 31, 2022. The amount presented reconciles to the PRF information reported to the Health Resources and Services Administration (HRSA) as follows: (SEE TABLE IN FOOTNOTES TO THE SEFA). Health and Human Services (HHS) has indicated the PRF on the SEFA be reported corresponding to reporting requirements of the 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. The Medical Center reports into the HRSA PRF Reporting Portal after each Periods deadline to use the funds (i.e., after the end of the Period of Availability). The SEFA includes $4,641,285 of PRF received from HHS between January 1, 2021 and June 30, 2021 and $6,944,368 received between July 1, 2021 and December 31, 2021. In accordance with guidance from HHS, these amounts are presented as Period 3 and 4, respectively. The amounts presented on the SEFA for the year ended December 31, 2022, was recognized as other operating revenue on the Medical Centers financial statements for the year ended December 31, 2020 and 2021, respectively.
Title: 3. COVID-19 Disaster Grants Public Assistance (Presidentially Declared
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Pomona Valley Hospital Medical Center (the Medical Center) under programs of the federal government for the year ended December 31, 2022. 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 Medical Center, it is not intended to and does not present the financial position, operations, or cash flows of the Medical Center. 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 to reimbursement. Pass through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The Medical Center has elected not to use the 10% de minimis indirect cost rate as covered in 2 CFR 200.414.
The Medical Center incurred eligible disaster expenditures related to the COVID-19 pandemic. After a presidentially declared disaster, the Federal Emergency Management Agency (FEMA) provides Disaster Grants Public Assistance (Presidentially Declared Disasters) (Assistance Listing No. 97.036) to reimburse eligible costs. In fiscal year 2022, FEMA obligated $8,908,423 of eligible expenditures that were incurred in prior fiscal years. This amount has been included in the accompanying Schedule for the year ended December 31, 2022, in accordance with the guidance specific to Assistance Listing No. 97.036.