Title: Basis of Presentation
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 where certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Center for Healthcare Research and Transformation was approved by the Department of Health and Human Services for an indirect cost rate of 36.6% for organized research and other sponsored activities through December 31, 2024. This rate was not used for any federal programs for the year ending December 31, 2024. As of October 2023, the Center for Healthcare Research and Transformation applied a specified rate of 20% on some awards of the Medicaid Cluster Medical Assistance Program.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Center for Healthcare Research and Transformation under programs of the federal government for the year ended December 31, 2024. 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 Center for Healthcare Research and Transformation, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Center for Healthcare Research and Transformation.
Title: Reconciliation to the Financial Statements
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 where certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Center for Healthcare Research and Transformation was approved by the Department of Health and Human Services for an indirect cost rate of 36.6% for organized research and other sponsored activities through December 31, 2024. This rate was not used for any federal programs for the year ending December 31, 2024. As of October 2023, the Center for Healthcare Research and Transformation applied a specified rate of 20% on some awards of the Medicaid Cluster Medical Assistance Program.
The amounts on the schedule of expenditures of federal awards are included with the State grants line item. Amounts reported are net of any return of funds from sub recipients.
Federal and state grants and contracts per financial statements $ 8,287,235
Non federally sourced revenues (68,379)
Federal revenues per schedule of expenditures of federal awards $ 8,218,856
Title: Related Party Transactions
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 where certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Center for Healthcare Research and Transformation was approved by the Department of Health and Human Services for an indirect cost rate of 36.6% for organized research and other sponsored activities through December 31, 2024. This rate was not used for any federal programs for the year ending December 31, 2024. As of October 2023, the Center for Healthcare Research and Transformation applied a specified rate of 20% on some awards of the Medicaid Cluster Medical Assistance Program.
The board members of Center for Healthcare Research and Transformation are in management positions at various organizations that do business with Center for Healthcare Research and Transformation.
Of the amounts listed on the schedule of expenditures of federal awards, there was $8,162,802 in awards received from related party organizations and $67,947 of awards provided to subrecipients, who are related party organizations.
Title: Subrecipients
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 where certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Center for Healthcare Research and Transformation was approved by the Department of Health and Human Services for an indirect cost rate of 36.6% for organized research and other sponsored activities through December 31, 2024. This rate was not used for any federal programs for the year ending December 31, 2024. As of October 2023, the Center for Healthcare Research and Transformation applied a specified rate of 20% on some awards of the Medicaid Cluster Medical Assistance Program.
Amounts paid to subrecipients for the year ended December 31, 2024 were as follows:
Subrecipients AL Number Totals
Access Health 93.778 $ 721,477
Access Health 93.778 4,311
Avalon Housing 93.778 89,336
Greater Flint Health Coalition 93.778 1,437,620
Health Net of West Michigan 93.778 1,470,698
Henry Ford Allegiance Health 93.778 939,356
Huron Valley Ambulance Inc 93.778 86,647
Jewish Family Services of Washtenaw 93.778 135,596
Livingston Community Mental Health 93.778 80,293
Livingston County EMS 93.778 30,566
Northern Michigan Health Consortium 93.778 94,863
Packard Health Inc 93.778 75,798
Shelter Association of Washtenaw County 93.778 104,206
Southeastern Michigan Health Association 93.778 613,679
Trinity Health 93.778 45,298
UM - MM CCMP 93.778 22,649
Washtenaw County Community Mental Health 93.778 92,040
Washtenaw Health Plan (WHP) 93.778 419,174
$ 6,463,606