Notes to SEFA
The accompanying schedule of expenditures of federal and state awards (Schedule) includes the federal and state award activity of CHRISTUS Health under programs of the federal and state governments for the year ended June 30, 2025. 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) and the Texas Grant Management Standards (TxGMS). Because the Schedule presents only a selected portion of the operations of CHRISTUS Health, it is not intended to and does not present the financial position, results of operation, changes in net assets, or cash flows of CHRISTUS Health.
CHRISTUS Health receives various grants to cover costs of specified programs. Final determination of eligibility of costs will be made by the grantors. Should any costs be found ineligible, CHRISTUS Health will be responsible for reimbursing the grantors for these amounts. Additionally, expenditures incurred for various programs may exceed the amounts awarded from the respective pass-through entity or agency. The amounts reported on the Schedule are limited to the award amounts. Amounts in excess of this amount are paid out of non-federal and non-state sources.
In accordance with guidance from the U.S. Department of Homeland Security, the amount presented on the Schedule for Assistance Listing Number 97.036 – COVID-19 – Disaster Grants – Public Assistance (Presidentially Declared Disasters), represents expenditures that were incurred as of the end of the fiscal year, related to project worksheets approved by the Federal Emergency Management Agency (FEMA) during the fiscal year. CHRISTUS Health reported $249,612 in COVID-19 related funding from FEMA during the fiscal year ended June 30, 2025. Of this amount, $249,612 in expenditures were incurred prior to the beginning of the fiscal year.