Notes to SEFA
The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Bothwell Regional Health Center (the Health Center) under programs of the federal government for the year ended May 31, 2025. 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 (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Health Center, it is not intended to and does not present the financial position, changes in net position or cash flows of the Health Center.
Non-federal entities must record expenditures for Federal Emergency Management Agency (FEMA) projects on the Schedule when 1) FEMA has approved the non-federal entity’s project worksheet and 2) the non-federal entity has incurred the eligible expenditures. The 2025 expenditures for Federal Assistance Listing Number 97.036 include $2,697,493 of expenditures that were incurred by the Health Center prior to 2025, while the project worksheet was approved in 2025.