Notes to SEFA
During the year ended December 31, 2024, Northwell participated in the New York State Department of Health, Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) through the provision of nutritional counseling and the distribution of food vouchers. The United States Department of Agriculture, the federal agency that sponsors the WIC program under Federal Assistance Listing Number (ALN) 10.557, has determined that WIC food instruments are considered “property in lieu of money” and, therefore, should be reported as federal awards received by Northwell. The total amount reported as federal awards on the Schedule represents the value of food vouchers redeemed in the amount of $9,784,855 plus administrative costs of $2,126,029 for the year ended December 31, 2024. In addition to the federal funds received for the WIC program, in 2024, 96.0% of the WIC program’s total administrative and nutritional counseling costs and none of the food voucher costs were funded by the New York State Department of Health. Such amounts are excluded from the Schedule.
Northwell incurred certain expenditures related to Presidentially Declared Disasters: the COVID-19 pandemic and Hurricane Ida. Both events are eligible for reimbursement from the Federal Emergency Management Agency (FEMA) Disaster Grants – Public Assistance (Presidentially Declared Disasters) (ALN 97.036). In 2024, project worksheets for expenditures incurred in prior years of $157,089,353 were approved for reimbursement by FEMA, and are included on the accompanying Schedule for the year ended December 31, 2024. There may be adjustments to existing or future applications to account for reductions as FEMA completes authorization and appropriations of the funds. Other FEMA project worksheets have been submitted by Northwell but were not approved in 2024. Northwell will continue to finalize the project worksheets previously submitted to FEMA and intends to submit additional applications for funding for costs incurred; however, the ultimate amount that Northwell may be reimbursed is uncertain.