Notes to SEFA
The accompanying schedule of expenditures of federal awards (Schedule) includes the federal grant activity of New Hampshire Individual Health Plan Benefit Association d/b/a New Hampshire Health Plan (Association) under programs of the federal government for the year ended December 31, 2025. The information in the Schedule is presented in accordance with the 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 Association, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Association.