Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Arizona Hospital and Healthcare Association (the Organization) under programs of the federal government for the year ended December 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 Arizona Hospital and Healthcare Association, it is not intended to and does not present the consolidated financial position, changes in net assets or cash flows of the Organization.
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. The Organization elected to use the ten percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The program titles and ALN, or federal identification numbers, were obtained from the federal or passthrough grantor or the update to the Catalog of Federal Domestic Assistance.