Notes to SEFA
The accompanying schedule of expenditures of federal awards presents the activity or expenditure of all federal awards programs of Central Nevada Health District (the District) for the year ended June 30, 2025. The District’s reporting entity is defined in Note 1 of the basic financial statements. All expenditure of federal awards received directly from federal agencies as well as federal awards passed through other government agencies are included in the schedule.
This accompanying schedule of expenditures of federal awards has been prepared on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
The District did not elect to use the 10% de minimis indirect cost rate for fiscal year 2025.