Notes to SEFA
The accompanying schedule of expenditures of federal awards includes the federal agency grant activity of Big Sandy Health Care, Inc. programs of the federal government for the year ended January 31, 2026. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of operations of Big Sandy Health Care, Inc., it is not intended and does not present the financial position, changes in net assets or cash flows of the Organization.