Notes to SEFA
Title: Pass-Through Awards
Accounting Policies: Expenditures for direct costs are recognized as incurred using the accrual method of accounting and the cost accounting principles contained in Uniform Guidance, as applicable. Under these cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. The categorization of expenditures by program included in the Schedule is based upon the Assistance Listing Number (ALN). The Medical Center has elected to use the de minimis cost rate of 10% as allowed under the Uniform Guidance. No grant monies expended and reported within the Schedule were passed-through to subrecipients.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
The Medical Center receives certain federal awards in the form of pass-through awards. Such amounts received as pass-through awards are specifically identified on the Schedule.
Title: Donated Personal Protective Equipment (PPE) (Unaudited)
Accounting Policies: Expenditures for direct costs are recognized as incurred using the accrual method of accounting and the cost accounting principles contained in Uniform Guidance, as applicable. Under these cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. The categorization of expenditures by program included in the Schedule is based upon the Assistance Listing Number (ALN). The Medical Center has elected to use the de minimis cost rate of 10% as allowed under the Uniform Guidance. No grant monies expended and reported within the Schedule were passed-through to subrecipients.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
During the year ended September 30, 2022, the Medical Center did not receive donated PPE.
Title: DHHS CARES Act Provider Relief Fund
Accounting Policies: Expenditures for direct costs are recognized as incurred using the accrual method of accounting and the cost accounting principles contained in Uniform Guidance, as applicable. Under these cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. The categorization of expenditures by program included in the Schedule is based upon the Assistance Listing Number (ALN). The Medical Center has elected to use the de minimis cost rate of 10% as allowed under the Uniform Guidance. No grant monies expended and reported within the Schedule were passed-through to subrecipients.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
The Schedule includes grant activity related to the United States Department of Health and Human Services CARES Act ALN 93.498, Provider Relief Funds (PRF). As required by the 2022 OMB Compliance Supplement, the Schedule includes all PRF funds received between July 1, 2020 and December 31, 2020 (Reporting Period 2), and expended by December 31, 2021, as well as all PRF funds received between January 1, 2021 and June 30, 2021 (Reporting Period 3), and expended by June 30, 2022. The Medical Center (TIN 02-0315693) was the recipient of $8,100,000 of PRF funding during Reporting Period 2 and $4,094,133 of PRF funding during Reporting Period 3, for a total of $12,194,133 of PRF funding for the period. The PRF funds were used to cover direct expenditures and lost revenues.