Notes to SEFA
The accompanying schedule of expenditures of federal awards (“Schedule”) includes the federal award activity of Del Puerto Health Care District. 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 (the “Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of Del Puerto Health Care District, it is not intended to and does not present the financial position, changes in net position, or cash flows of Del Puerto Health Care District.
Expenditures on the Schedule are reported on the accrual basis of accounting and are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Del Puerto Health Care District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Del Puerto Health Care District had an outstanding loan with the U.S. Department of Agriculture (USDA) as of June 30, 2025, with a balance of $1,300,673. The loan balance outstanding at the beginning of the year was included in the federal expenditures presented in the Schedule. There were no new loans received during the year ended June 30, 2025.