Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Community Hospitals of Central California and Affiliated Corporations dba Community Health System (CHS) under programs of the federal government for the year ended August 31, 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). Because the Schedule presents only a selected portion of the operations of CHS, it is not intended to and does not present the financial position, changes in net assets, or cash flows of CHS. The Schedule includes $1,309,269 of expenditures for U.S. Department of Homeland Security Disaster Grants – Public Assistance (Presidentially Declared Disasters) Federal Assistance Listing No. 97.036. These awards were approved during the year ended August 31, 2025 and relate to expenditures that were incurred during the years ended August 31, 2023, 2022, 2021, and 2020. The Schedule also includes $1,881,305 of expenditures for U.S Department of Treasury Coronavirus State and Local Fiscal Recovery Funds, Federal Assistance Listing No. 21.027. These awards were approved during the year ended August 31, 2025 and relate to expenditures that were incurred during the year ended August 31, 2024.
CHS has elected not to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance.
CHS did not provide any federal awards to subrecipients during the year ended August 31, 2025.