Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (“SEFA”) includes the federal award activity of Mora Valley Community Health Services, Inc. (“MVCHS”) under programs of the federal government for the year ended December 31, 2025. The information in this SEFA 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. Because the SEFA presents only a selected portion of MVCHS’s operations, it is not intended to and does not present the financial position, changes in net assets, or cash flows of MVCHS. Expenditures reported in the SEFA are reported on the accrual basis of accounting and are recognized in accordance with 2 CFR §200.502. Such expenditures follow the cost principles contained in 2 CFR Part 200, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available.
MVCHS did not provide federal awards to subrecipients during the year ended December 31, 2025.
MVCHS had no federal awards expended in the form of noncash assistance during the year ended December 31, 2025, and had no loan or loan guarantee balances subject to 2 CFR §200.502(b) outstanding at December 31, 2025.
MVCHS has not elected to use the 15% de minimis indirect cost rate under 2 CFR §200.414(f).
Mora Valley Community Health Services, Inc. was covered under the Federal Tort Claims Act during the year ended December 31, 2025. Management did not receive an agency-assessed value for this coverage.