Notes to SEFA
Title: Basis of Presentation
Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The terms and conditions of the award allow for reimbursement of lost revenues, which were calculated using the base period for calculation method.
De Minimis Rate Used: N
Rate Explanation: Henry Mayo Newhall Hospital and Subsidiaries has not elected to use the 10% de minimis indirect cost rate.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Henry Mayo Newhall Hospital and Subsidiaries (the Organization) under programs of the federal government for the year ended September 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Hospital, it is not intended to and does not present the financial position, changes in net assets or cash flows of Henry Mayo Newhall Hospital and Subsidiaries.The Schedule includes expenditures of Henry Mayo Newhall Hospital and Subsidiaries for the U.S. Department of Health and Human services (HHS) Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Program that was appropriated through legislation in response to the COVID-19 pandemic.
Title: Provider Relief Funding and American Rescue Plan (ARP) Rural Dis
Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The terms and conditions of the award allow for reimbursement of lost revenues, which were calculated using the base period for calculation method.
De Minimis Rate Used: N
Rate Explanation: Henry Mayo Newhall Hospital and Subsidiaries has not elected to use the 10% de minimis indirect cost rate.
For the HHS awards related to the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (PRF) program, HHS has indicated the amounts on the Schedule be reported corresponding to reporting requirements of the Health Resources and Services Administration (HRSA) PRF Reporting Portal. Payments from HHS for PRF are assigned to "Payment Received Periods" (each, a Period) based upon the date each payment from the PRF was received. Each Period has a specified Period of Availability and timing of reporting requirements. Entities report into the HRSA PRF Reporting Portal after each Period's deadline to use the funds (i.e., after the end of the Period of Availability). The Schedule includes $7,874,914 received from HHS between July 2020 and January 2021. In accordance with the guidance from HHS, the Schedule includes expenditures for the period of availability which ended in the year ended September 30, 2022 (i.e. Periods 2 (July 1, 2020 - December 21, 2020) and 3 (January 1, 2021 - June 30 ,2021)). The Schedule includes the following entities that received the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution program:Legal Entity NameTax Identification NumberHenry Mayo Newhall Memorial Hospital95-2821104
Title: Disaster Grants, Public Assistance (Presidentially Declared Disasters)
Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The terms and conditions of the award allow for reimbursement of lost revenues, which were calculated using the base period for calculation method.
De Minimis Rate Used: N
Rate Explanation: Henry Mayo Newhall Hospital and Subsidiaries has not elected to use the 10% de minimis indirect cost rate.
The Federal Emergency Management Agency (FEMA) requires that FEMA has approved a project worksheet and that they have been eligible expenditures incurred for the approved project prior to reporting this program on the Schedule of Expenditures of Federal Awards. In accordance with FEMAs guidance, $3,536,148 of the expenditures reported on the current years Schedule relate to amounts incurred and reported in the consolidated financial statements of the Organization for the years ended September 30, 2020.