Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) summarizes the federal award activity of United Health Centers of the San Joaquin Valley (UHC) under programs of the federal government for the year ended December 31, 2025. The information in this Schedule is presented in accordance with requirements of 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 UHC, it is not intended to and does not present the financial position, changes in net assets, or cash flows of UHC.
Expenditures 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. Pass-through entity identifying numbers are presented where available.
UHC has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
UHC did not pass through any federal awards to subrecipients during the year.
Grant expenditure reports for the year ended December 31, 2025, which have been submitted to granting agencies, in some cases, will differ from amounts disclosed herein. The reports prepared for grantor agencies are typically prepared at a later date and often reflect estimates of the year-end accrual.