Notes to SEFA
Basis of Presentation The accompanying supplemental Schedule of Expenditures of Federal Awards (the “Schedule”)summarizes the expenditures of Community Health Network, Inc. (the “Network”) under programsof the federal government for the year ended December 31, 2025, recorded on the accrual basis ofaccounting. The information in this schedule is presented in accordance with the requirements ofthe Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, CostPrinciples, and Audit Requirements for Federal Awards (Uniform Guidance). As the Schedulepresents only a selected portion of the Network, it is not intended to and does not present thefinancial position or changes in net assets of the Network. For the purposes of the Schedule, federal awards include all subawards passed through to theNetwork by non-federal organizations pursuant to federal grants, contracts and similar agreements. The Network requests reimbursement for indirect costs in accordance with grant agreements, andtherefore, has not elected to utilize the 10 percent or 15 percent de minimis indirect cost rate, asapplicable. Pass through entity numbers are included in the Schedule when available.