Notes to SEFA
Accounting Policies: The Schedule of Expenditures of Federal Awards (the Schedule) presents the activity of all federal awardsof Rhode Island Hospital (RIH), The Miriam Hospital (TMH), Emma Pendleton Bradley Hospital (EPBH),and Gateway Healthcare, Inc. (Gateway), which are included in Lifespan Corporation and Affiliates(Lifespan). All federal awards received directly from federal agencies, as well as federal awards passedthrough other agencies, are included on the Schedule.
De Minimis Rate Used: N
Rate Explanation: Indirect costs are charged to federal grants and contracts at federally approved predetermined rates foreach applicable Lifespan affiliate. The predetermined rates for the year ended September 30, 2022, were64.0%, 49.0%, and 31.4% for RIH, TMH, and EPBH, respectively. Indirect costs are included in reportedfederal expenditures. Lifespan has elected to not use the 10% de minimis indirect cost rate allowed underthe Uniform Guidance.