Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule), includes the federal award activity of Marana Health Center Inc. under programs of the federal government for the year ended June 30, 2025. The information in the Schedule is presented in accordance with the requirements of 2 CFR 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 Marana Health Center Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Marana Health Center Inc.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable either the cost principles in OMB Circular A-122, Cost Principles for Nonprofit Organizations, or the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Marana Health Center Inc. has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
The ending balance of the Community Facilities Loan as of June 30, 2025 was $7,982,037.
Marana Health Center Inc. received and expended funds from the Affordable Care Act – Teaching Health Center Graduate Medical Education (THCGME) Payments Program. The amount of funds received during the period under audit, $1,307,785 is not included in the Schedule of Expenditures of Federal Awards above as the program, Assistance Listing Number 93.530, is exempt from the Uniform Guidance requirements per the program description.