Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant award activity of Healthworks KHA Foundation, Inc. (Foundation), under programs of the federal government for the year ended December 31, 2025. The information 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 the Foundation, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Foundation.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures 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. Pass‐through entity identifying numbers are presented where available.
The Foundation has elected to use the de minimis indirect cost rate per its contract with the Kansas Department of Health and Environment (KDHE). For awards issued prior to October 1, 2024, the indirect cost rate was 10 percent. For awards issued on or after October 1, 2024, the indirect cost rate was 15 percent.