Title: 3. Special Supplemental Nutrition Program for Women, Infants, and Children
Accounting Policies: All federal awards of Saint Luke's Health System, Inc. and subsidiaries (collectively, the System) are included in the Schedule of Expenditures of Federal Awards (Schedule). The Schedule, by grantor agency, presents the program expenditures for all federal financial assistance programs of the System that had expenditures in 2022. For purposes of this report, federal awards are those received directly from a federal agency and those awards received from other agencies, the original source of which was a federal agency. The expenditures reported in the schedule have been presented on the accrual basis of accounting 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 (the Uniform Guidance). Accordingly, some amounts presented in the Schedule may differ from amounts presented in or used in the preparation of the consolidated financial statements.
De Minimis Rate Used: N
Rate Explanation: The System did not use the 10% de minimis cost rate allowed by the Uniform Guidance.
The WIC Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) (Assistance Listing No. 10.557) provides, at no cost, supplemental nutritious foods, nutrition education, and referrals of health care to low-income, pregnant, breast-feeding, and postpartum women, infants, and children to age five determined to be at nutritional risk. In addition to the expenditures on the Schedule for 2022, the System issued WIC benefit cards of an indeterminable amount, which have not been reflected on the Schedule, as the redemption of the benefit cards is not processed by the System.
Title: 4. COVID-19 Provider Relief Fund and ARP Rural Distribution (AL No. 93.498)
Accounting Policies: All federal awards of Saint Luke's Health System, Inc. and subsidiaries (collectively, the System) are included in the Schedule of Expenditures of Federal Awards (Schedule). The Schedule, by grantor agency, presents the program expenditures for all federal financial assistance programs of the System that had expenditures in 2022. For purposes of this report, federal awards are those received directly from a federal agency and those awards received from other agencies, the original source of which was a federal agency. The expenditures reported in the schedule have been presented on the accrual basis of accounting 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 (the Uniform Guidance). Accordingly, some amounts presented in the Schedule may differ from amounts presented in or used in the preparation of the consolidated financial statements.
De Minimis Rate Used: N
Rate Explanation: The System did not use the 10% de minimis cost rate allowed by the Uniform Guidance.
The Schedule includes $35,186,741 received from the Department of Health and Human Services (HHS) between January 1, 2021 and December 31, 2021, under the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (PRF) program of Assistance Listing No. 93.498. These amounts are reported as Period 3 and Period 4 in the HHS PRF Reporting Portal. These amounts were recognized as other operating revenue in the System's consolidated financial statements in the accompanying consolidated statements of operations and changes in net assets for the years ended December 31, 2022 and 2021. The amount presented on the Schedule for PRF is for the year ended December 31, 2022. The amount presented reconciles to the PRF information reported to HHS as follows: See chart/table in the Notes to the Schedule of Expenditures of Federal Awards.
Title: 5. Disaster Grants Public Assistance (Presidentially Declared Disasters)
Accounting Policies: All federal awards of Saint Luke's Health System, Inc. and subsidiaries (collectively, the System) are included in the Schedule of Expenditures of Federal Awards (Schedule). The Schedule, by grantor agency, presents the program expenditures for all federal financial assistance programs of the System that had expenditures in 2022. For purposes of this report, federal awards are those received directly from a federal agency and those awards received from other agencies, the original source of which was a federal agency. The expenditures reported in the schedule have been presented on the accrual basis of accounting 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 (the Uniform Guidance). Accordingly, some amounts presented in the Schedule may differ from amounts presented in or used in the preparation of the consolidated financial statements.
De Minimis Rate Used: N
Rate Explanation: The System did not use the 10% de minimis cost rate allowed by the Uniform Guidance.
The System incurred eligible disaster expenditures related to the COVID-19 pandemic. After a presidentially declared disaster, the Federal Emergency Management Agency (FEMA) provides Disaster Grants - Public Assistance (Assistance Listing No. 97.036) to reimburse eligible costs. For the year ended December 31, 2022, FEMA obligated $8,568,063 of eligible expenditures that were incurred in prior years. This amount has been included in the Schedule.