Title: Provider Relief Fund
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes all federal grants to WellSpan Health that had expenditure activity during fiscal year 2022. The Schedule has been prepared in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), and on the accrual basis of accounting. In accordance with applicable requirements, certain programs may be presented in a fiscal period based on the program-specific guidance (see Note 2). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the consolidated financial statements of WellSpan Health. For purposes of the Schedule, federal awards include any assistance provided by a federal agency either directly or indirectly in the form of grants, contracts, cooperative agreements, direct appropriations, loan and loan guarantees, and other noncash assistance.
De Minimis Rate Used: Y
Rate Explanation: Direct and indirect costs are charged to awards in accordance with cost principles contained in the United States Department of Health and Human Services Cost Principles for Hospitals at 45 CFR Part 75 Appendix IX for awards subject to the Uniform Guidance. Under these cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. The Uniform Guidance provides for a 10% de minimis indirect cost rate election. WellSpan Health has elected to use the 10% de minimis indirect cost rate as covered in Uniform Guidance section 2 CFR 200.414 Indirect (F&A) costs.
The amount presented on the SEFA for Federal Assistance Listing Number 93.498, COVID 19 Provider Relief Fund, is for the year ended June 30, 2022. As required based on the guidance in the 2022 OMB Compliance Supplement, the Schedule includes all Period 2 and 3 funds received between July 1, 2020 and June 30, 2021 and used for PRF-eligible activity from the period January 1, 2020 through June 30, 2022 as reported to the Health Resources and Services Administration (HRSA) via the Provider Relief Fund Reporting Portal. The payment receipt period and activity period and the resulting amount presented on the accompanying Schedule for the year ended June 30, 2022 reconciles to the PRF information previously reported to HRSA for PRF Reporting Periods 2 and 3 as follows:Name of ReportingEntity for HRSA Reporting Periods 2 and 3 ProviderRelief Fund ReportReportingEntity Tax Identification Number (TIN)Type of DistributionTotal Lost Revenues ReportedTotal WellSpan Health222517863General$105,812,140$105,812,140Good Samaritan Hospital230794160Targeted6,800,0006,800,000Gettysburg Hospital231352220Targeted1,901,7161,901,716Ephrata Community Hospital231370484Targeted3,400,0003,400,000Chambersburg Hospital230465970Targeted3,455,2903,455,290Total PRF activity reported on the accompanyingSchedule for the year ended June 30, 2022$121,369,146$121,369,146Lost revenues incurred by WellSpan Health during the period of availability for PRF Reporting Period 2 and Period 3 (January 1, 2020 through June 30, 2022) are in excess of the general and targeted distributions received from July 1, 2020 through June 30, 2021 and, therefore, the amounts presented in the table above and on the accompanying Schedule are limited to the amount of such distributions. WellSpan Health also received PRF payments subsequent to June 30, 2021 which are required to be reported in subsequent HRSA PRF Reporting Periods and, accordingly, pursuant to the requirements specific to Federal Assistance Listing Number 93.498, activity related to such payments is excluded from the accompanying Schedule.
Title: Federal Emergency Management Agency: Disaster Grants
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes all federal grants to WellSpan Health that had expenditure activity during fiscal year 2022. The Schedule has been prepared in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), and on the accrual basis of accounting. In accordance with applicable requirements, certain programs may be presented in a fiscal period based on the program-specific guidance (see Note 2). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the consolidated financial statements of WellSpan Health. For purposes of the Schedule, federal awards include any assistance provided by a federal agency either directly or indirectly in the form of grants, contracts, cooperative agreements, direct appropriations, loan and loan guarantees, and other noncash assistance.
De Minimis Rate Used: Y
Rate Explanation: Direct and indirect costs are charged to awards in accordance with cost principles contained in the United States Department of Health and Human Services Cost Principles for Hospitals at 45 CFR Part 75 Appendix IX for awards subject to the Uniform Guidance. Under these cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. The Uniform Guidance provides for a 10% de minimis indirect cost rate election. WellSpan Health has elected to use the 10% de minimis indirect cost rate as covered in Uniform Guidance section 2 CFR 200.414 Indirect (F&A) costs.
WellSpan Health has applied for reimbursement for qualifying expenses under the Federal Emergency Management Agency (FEMA) COVID-19 Disaster Relief Fund Public Assistance (Presidentially Declared Disasters) program (Federal Assistance Listing number 97.036). In 2022, WellSpan Health submitted project worksheets totaling approximately $7.0 million under FEMAs streamlined submission process. All of these project worksheets were approved for reimbursement during the year ended June 30, 2022. The federal cost share payment percentage is 100%.WellSpan Health incurred certain expenditures related to the COVID 19 pandemic which are eligible for reimbursement by FEMA. Costs totaling approximately $7.0 million incurred during the year ended June 30, 2021 for project worksheets approved during the year ended June 30, 2022 are included on the accompanying Schedule.Other FEMA project worksheets have been submitted by WellSpan Health but were not approved during the year ended June 30, 2022. WellSpan Health 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 WellSpan Health may be reimbursed is uncertain.
Title: Pennsylvania Department of Health
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes all federal grants to WellSpan Health that had expenditure activity during fiscal year 2022. The Schedule has been prepared in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), and on the accrual basis of accounting. In accordance with applicable requirements, certain programs may be presented in a fiscal period based on the program-specific guidance (see Note 2). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the consolidated financial statements of WellSpan Health. For purposes of the Schedule, federal awards include any assistance provided by a federal agency either directly or indirectly in the form of grants, contracts, cooperative agreements, direct appropriations, loan and loan guarantees, and other noncash assistance.
De Minimis Rate Used: Y
Rate Explanation: Direct and indirect costs are charged to awards in accordance with cost principles contained in the United States Department of Health and Human Services Cost Principles for Hospitals at 45 CFR Part 75 Appendix IX for awards subject to the Uniform Guidance. Under these cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. The Uniform Guidance provides for a 10% de minimis indirect cost rate election. WellSpan Health has elected to use the 10% de minimis indirect cost rate as covered in Uniform Guidance section 2 CFR 200.414 Indirect (F&A) costs.
The following table details grant revenue recognized, grant receipts, and receivables for grants received from the Department of Health and Human Services and passed through the Pennsylvania Department of Health for the year ended June 30, 2022:Assistance Listing 93.788 : Contract number 4100089423:Total federal funding received during the year ended June 30, 2022Accrued federal revenue at July 1, 2021Federal revenue recognized during the year ended June 30, 2022115,431Accrued federal revenue at June 30, 2022115,431 Assistance Listing 93.788: Contract number 4100085793:Total federal funding received during the year ended June 30, 2022199,106Accrued federal revenue at July 1, 202193,777Federal revenue recognized during the year ended June 30, 2022105,330Accrued federal revenue at June 30, 2022 Assistance Listing Number 93.994 : Contract number 4100088125:Total federal funding received during the year ended June 30, 202272,113Accrued federal revenue at July 1, 202119,239Federal revenue recognized during the year ended June 30, 202272,811Accrued federal revenue at June 30, 202219,937