Notes to SEFA
Title: Department of Health and Human Services Provider Relief Funds
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal grant activity of Christiana Care Health System and Affiliates (the "System") for the year ended June 30, 2022. The information in this schedule is presented on the accrual basis of accounting, which is in accordance with the Title 2 U.S. Code of Federal Regulations Part 200,Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards(Uniform Guidance). The System applies its predetermined approved facilities and administrative rate when charging indirect costs to federal awards rather than 10% de minimis cost rate as described in Section 200.414 of the Uniform Guidance. Negative amounts on the schedule represent adjustments or credits in the normal course of business to amounts reported as expenditures in prior years. Assistance Listing and pass-through award numbers are present where available.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Schedule includes grant activity related to the Department of Health and Human Services("HHS") Coronavirus Aid Relief and Economic Security (CARES) Act Assistance Listing Number93.498. As required based on guidance in the 2022 OMB Compliance Supplement, the Scheduleincludes all Period 2 funds received between July 1, 2020 and December 31, 2020 andexpended by December 31, 2021, and all Period 3 funds received between January 1, 2021, andJune 30, 2021 and expended by June 30, 2022 as reported to HRSA via the PRF ReportingPortal. The Schedule thus includes $3,695,455 of direct expenditures and $101,593,605 in lostrevenue.
Title: HRSA COVID-19 Testing and Treatment for the Uninsured
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal grant activity of Christiana Care Health System and Affiliates (the "System") for the year ended June 30, 2022. The information in this schedule is presented on the accrual basis of accounting, which is in accordance with the Title 2 U.S. Code of Federal Regulations Part 200,Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards(Uniform Guidance). The System applies its predetermined approved facilities and administrative rate when charging indirect costs to federal awards rather than 10% de minimis cost rate as described in Section 200.414 of the Uniform Guidance. Negative amounts on the schedule represent adjustments or credits in the normal course of business to amounts reported as expenditures in prior years. Assistance Listing and pass-through award numbers are present where available.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The System conducted COVID-19 testing and/or provided treatment for uninsured individuals with aCOVID-19 primary diagnosis on or after February 4, 2020 and as such has requested claimsreimbursement under Assistance Listing #93.461 Health Resources and Services Administration's("HRSA") COVID-19 Claims Reimbursement to Health Care Providers and Facilities for Testing,Treatment and Vaccine Administration for the Uninsured program. The System has recorded$3,364,640 on the Schedule of Expenditures of Federal Award for the year ended June 30, 2022.Amounts are recognized within the Schedule of Expenditures of Federal Awards in the periodservices are rendered.