Notes to SEFA
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, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of Oneida Health Systems, Inc. d/b/a Oneida Health (the Hospital) 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 Hospital, it is not intended to and does not present the financial position, results of operations, changes in net assets or cash flows of the Hospital.
Title: Subreceipients
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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Hospital provided no federal awards to subrecipients for the year ended December 31, 2022.
Title: Provider Relief Fund
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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Hospital received amounts from DHHS through the Provider Relief Fund and AmericanRescue Plan (ARP) Rural Distribution program (Federal Financial Assistance Listing No. 93.498) during the year ended December 31, 2021 totalling $2,723,036. The Hospital incurred eligible expenses (including lost revenue) and, therefore, recognized revenue consisting of $2,723,036 for the year ended December 31, 2021 on the consolidated financial statements. The Hospital also recognized $3,313 of interest earned on PRF payments which is included in investment income on the consolidated financial statements. In accordance with the 2022 compliance supplement, the programs expenditures recognized on the schedule are based on the reporting to DHHS forPeriod 3 and Period 4, defined as payments received during January 1, 2021 to December 31, 2021 of $2,723,036 and interest earned of $3,313, as required under the program.