Notes to SEFA
Loans outstanding at the beginning of the year are included in the federal expenditures presented in the Schedule. The related loan balance was $7,785,969 at June 30, 2025.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Castle Rock Special Hospital District (the District) under programs of the federal government for the year ended June 30, 2025. The information in this Schedule is presented in accordance with the requirements of the Uniform Guidance. Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the District.