Title: COVID19 - Provider Relief Fund
Accounting Policies: Basis of PresentationThe accompanying schedule of expenditures of federal awards (the Schedule) includes all federal grantactivity of Luminis Health, Inc. and subsidiaries (the Company) that had expenditures during fiscal year2022. The information in the Schedule is presented in accordance with the requirements of Title 2U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, andAudit Requirements for Federal Awards (the Uniform Guidance). In accordance with applicablerequirements, certain programs may be presented in a fiscal period based on the program-specificguidance (see Note 2). Therefore, some amounts presented in the Schedule may differ from amountspresented in, or used in the preparation of, the consolidated financial statements of the Company for theyear ended June 30, 2022. For purposes of the Schedule, federal awards include any assistance providedby a federal agency directly or indirectly in the form of grants, contracts, cooperative agreements, loansand loan guarantees, or other non-cash assistance.Direct and indirect costs are charged to awards in accordance with cost principles contained in the UnitedStates Department of Health and Human Services Cost Principles for Hospitals at 45 CFR Part 75Appendix IX. Under these cost principles, certain types of expenditures are not allowable or are limited asto reimbursement. The System has elected to use the 10% de minimis indirect cost rate as covered inUniform Guidance section 2 CFR 200.414 Indirect (F&A) costs, where allowable.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
COVID-19 Provider Relief FundIn accordance with the U.S. Department of Health and Human Services requirements specific to FederalAssistance Listing No. 93.498, COVID-19 Provider Relief Fund and American Rescue Plan (ARP) RuralDistribution, the amount presented on the accompanying Schedule for the year ended June 30, 2022 forFederal Assistance Listing No. 93.498 relates to (i) Provider Relief Fund (PRF) payments received fromJuly 1, 2020 December 31, 2020; (ii) used for PRF-eligible activity from the period January 1, 2020through December 31, 2021. This payment receipt period and activity period and the resulting amountpresented on the accompanying Schedule for the year ended June 30, 2022 reconciles to the PRFinformation previously reported to the Health Resources and Services Administration (HRSA) for PRFReporting Period 2 as follows:Reporting period 2: Activity from the period January 1,2020 through December 31, 2021Amount includedon theReporting accompanyingName of reporting entity for entity tax schedule for theHRSA reporting period 2 identification Type of year endedProvider Relief Fund report number (TIN) distribution June 30, 2022Luminis Health Anne ArundelMedical Center 52-1169362 Targeted 20,018,755Luminis Health DoctorsCommunity Medical Center 52-1638026 Targeted 16,505,004Luminis Health Pathways 52-1722088 General 103,506Total reporting period 2 36,627,265Through December 31, 2020, the System received $36,627,265 in PRF payments on a consolidated basis.The lost revenues incurred by the System during the period of availability for PRF Reporting Period 2(January 1, 2020 December 31, 2021) are in excess of the general and targeted distributions receivedfrom July 1, 2020 through December 31, 2020 and, therefore, the amounts presented in the table aboveand on the accompanying Schedule are limited to the amount of such distributions. The System alsoreceived PRF payments subsequent to December 31, 2020 which are required to be reported insubsequent HRSA PRF Reporting Periods and, accordingly, pursuant to the requirements specific toFederal Assistance Listing No. 93.498, activity related to such payments is excluded from theaccompanying Schedule.