Notes to SEFA
During the year ended December 31, 2024, Brooklyn Health participated in the City of New York Department of Health and Mental Hygiene Vaccines for Children Program (Assistance Listing Number 93.268) through the provision of vaccinations. HHS, the federal agency that sponsors this program has determined that the vaccines administered are considered "property in lieu of money" and, therefore, should be reported as federal awards received by Brooklyn Health for purposes of presentation in the Schedule.
During the year ended December 31, 2024, Brooklyn Health participated in the State of New York Department of Health, Special Supplemental Nutrition Program for Women, Infants and Children (WIC) through the provision of nutritional counseling and distribution of food vouchers. The U.S. Department of Agriculture, the federal agency that sponsors the WIC program under Assistance Listing Number 10.557, has determined that WIC food vouchers are considered "property in lieu of money'' and, therefore, should be reported as federal awards received by the Brooklyn Health for the purposes of presentation in the Schedule. The amount reported as federal awards in the Schedule for the WIC program represents the federally funded value of food vouchers redeemed in the amount of $32,900,792, plus administrative costs of $5,546,415 for the year ended December 31, 2024. As New York State funds are comingled with federal funds, percentages were applied to determine the total amount of federal funds to be reported above. These percentages were supplied by the New York State Department of Health as follows: Federal Percentage Administrative costs 96.0% Food costs 100.0
Brooklyn Health has a mortgage loan insured under the provisions of the U.S. Department of Housing and Urban Development - Federal Housing Administration (FHA) Section 241 mortgage insurance program. The U.S. Department of Housing and Urban Development (HUD) has determined that the mortgage insurance program is to be considered a federal award for purposes of compliance with the Uniform Guidance. Loans outstanding at the beginning of the year and loans made during the years are included in the federal expenditures presented in the Schedule. At December 31, 2024, the outstanding balance of the loan was $4,875,234.