Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of CoxHealth under programs of the federal government for the year ended September 30, 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 CoxHealth, it is not intended to and does not present the consolidated financial position, results of operations, changes in net assets, or cash flows of CoxHealth.
Federal Direct Student Loan balances are not included in CoxHealth's consolidated financial statements. Loans disbursed during the year are included in federal expenditures presented in the Schedule.