Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Palomar Health (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 Title 2 U.S. Code of Federal Regulations (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 the District, it is not intended to and does not present the net position, change in net position, or cash flows of the District.
Expenditures for disaster grants are recorded on the Schedule when the Federal Emergency Management Agency (FEMA) has approved the District’s project and the eligible expenditures have been incurred by the District. The Schedule includes $1,274,746 in eligible expenditures that were approved by FEMA during the year ended June 30, 2025 and incurred in prior fiscal years.
Expenditures for the Violence Against Women Formula Grants are recognized on the Schedule when eligible expenditures are incurred by the District. For the year ended June 30, 2025, the District incurred $515,725 in eligible expenditures under these grants.