Notes to SEFA
Title: Basis of Presentation
Accounting Policies: Expenditures reported in the Schedule are reported on the accrual basis of accounting. For grants awarded to Northern Light Health, 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. For grants awarded to affiliated member hospitals, such expenditures are recognized following the cost principles contained in 45 CFR Part 75 Appendix IX – Principles for Determining Costs Applicable to Research and Development Under Grants and Contracts with Hospitals, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: Northern Light Health and Northern Light Eastern Maine Medical Center have elected not to use the 10% de minimis indirect cost rate. All other member organizations presented in the Schedule have elected to use the 10% de minimis indirect cost rate.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Eastern Maine Healthcare Systems d/b/a Northern Light Health (Northern Light Health) under programs of the federal government for the year ended September 30, 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 Northern Light Health, it is not intended to, and does not, present the financial
position, changes in net assets, or cash flows of Northern Light Health.
Title: Program Cluster
Accounting Policies: Expenditures reported in the Schedule are reported on the accrual basis of accounting. For grants awarded to Northern Light Health, 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. For grants awarded to affiliated member hospitals, such expenditures are recognized following the cost principles contained in 45 CFR Part 75 Appendix IX – Principles for Determining Costs Applicable to Research and Development Under Grants and Contracts with Hospitals, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: Northern Light Health and Northern Light Eastern Maine Medical Center have elected not to use the 10% de minimis indirect cost rate. All other member organizations presented in the Schedule have elected to use the 10% de minimis indirect cost rate.
The research and development program is treated as a program cluster for audit purposes.
Title: Federal Emergency Management Agency's Project Disclosure
Accounting Policies: Expenditures reported in the Schedule are reported on the accrual basis of accounting. For grants awarded to Northern Light Health, 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. For grants awarded to affiliated member hospitals, such expenditures are recognized following the cost principles contained in 45 CFR Part 75 Appendix IX – Principles for Determining Costs Applicable to Research and Development Under Grants and Contracts with Hospitals, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: Northern Light Health and Northern Light Eastern Maine Medical Center have elected not to use the 10% de minimis indirect cost rate. All other member organizations presented in the Schedule have elected to use the 10% de minimis indirect cost rate.
Certain eligible expenditures totaling $1,165,285 incurred in prior fiscal years are presented on the Schedule for projects approved during the year ended September 30, 2024.