Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Orange County Health Authority, A Public Agency dba Orange Prevention and Treatment Integrated Medical Assistance dba CalOptima Health under programs of the federal government for the year ended June 30, 2025. Effective August 4, 2022, Orange County Health Authority changed its dba name to CalOptima Health (CalOptima Health or the Organization). 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 CalOptima Health, it is not intended to, and does not, present the financial position, changes in net position, or cash flows of CalOptima Health.
Federal awards revenue for the Medical Assistance Program’s Multipurpose Senior Services Program (MSSP) is reported as capitation revenue in the financial statements of CalOptima Health. MSSP program expenditures are reported as medical expenses.