Notes to SEFA
Title: DONATED PERSONAL PROTECTIVE EQUIPMENT (UNAUDITED)
Accounting Policies: BASIS OF ACCOUNTINGThe schedule of expenditures of federal awards is presented on the same basis of accounting used for presentation of Henry Ford Health System and its subsidiaries and affiliates (collectively, Henry Ford Health) basic consolidated financial statements, which is in accordance with accounting principles generally accepted in the United States of America.The schedule of expenditures of federal awards 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), and includes all Henry Ford Healths expenditures charged to federal programs. The schedule summarizes expenditures by:?Primary federal funding agency?Programs as defined by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance)?Direct award agreements with federal granting agenciesThe schedule of expenditures of federal awards includes negative amounts, which represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: Both
Rate Explanation: PROGRAMSHenry Ford Healths programs are primarily research and development and Coronavirus State and Local Fiscal Recovery Funds.Research and development programs include those awards that are for basic and applied research and development activities. Title 2 U.S. Code of Federal Regulations Part 200 defines research and development as follows: research is a systematic study directed toward fuller scientific knowledge or understanding of the subject studied; and development is the systematic use of knowledge and understanding gained from research directed toward the production of useful materials, devices, systems, or methods, including design and development of prototypes and processes.Indirect CostsHenry Ford Health uses indirect cost rates when determining federal awards expended for research, as approved by the United States Department of Health and Human Services. For other federal awards, to the extent indirect costs are allowable, Henry Ford Health elects to use the de minimis indirect cost rate allowed under the Uniform Guidance.
For the year ended December 31, 2022, the fair value of donated personal protective equipment received by Henry Ford Health was $0 and was not included in the consolidated schedule of expenditures of federal awards.
Title: Provider Relief Funds
Accounting Policies: BASIS OF ACCOUNTINGThe schedule of expenditures of federal awards is presented on the same basis of accounting used for presentation of Henry Ford Health System and its subsidiaries and affiliates (collectively, Henry Ford Health) basic consolidated financial statements, which is in accordance with accounting principles generally accepted in the United States of America.The schedule of expenditures of federal awards 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), and includes all Henry Ford Healths expenditures charged to federal programs. The schedule summarizes expenditures by:?Primary federal funding agency?Programs as defined by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance)?Direct award agreements with federal granting agenciesThe schedule of expenditures of federal awards includes negative amounts, which represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: Both
Rate Explanation: PROGRAMSHenry Ford Healths programs are primarily research and development and Coronavirus State and Local Fiscal Recovery Funds.Research and development programs include those awards that are for basic and applied research and development activities. Title 2 U.S. Code of Federal Regulations Part 200 defines research and development as follows: research is a systematic study directed toward fuller scientific knowledge or understanding of the subject studied; and development is the systematic use of knowledge and understanding gained from research directed toward the production of useful materials, devices, systems, or methods, including design and development of prototypes and processes.Indirect CostsHenry Ford Health uses indirect cost rates when determining federal awards expended for research, as approved by the United States Department of Health and Human Services. For other federal awards, to the extent indirect costs are allowable, Henry Ford Health elects to use the de minimis indirect cost rate allowed under the Uniform Guidance.
The Provider Relief Funds included in the consolidated schedule of expenditures of federal awards were received by the following entities (legal name and tax identification number): Henry Ford Health System 38-1357020, Henry Ford Pathology 41-2223561, Henry Ford Macomb Hospital 38-2947657, W.A. Foote Memorial Hospital d/b/a Henry Ford Allegiance Health 38-2027689, Henry Ford Allegiance Hospice 38-2336367, and Henry Ford Wyandotte Hospital 38-2791823