The schedule of expenditures of federal awards (the "Schedule") is a summary of the Health Center's federal award programs presented on the modified accrual basis of accounting in conformity with accounting principles generally accepted in the United States of America. The information in the 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Expenditures reported on the schedule of expenditures of federal awards are reported on the modified 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.
During the year ended September 30, 2025, the Health Center did not provide any awards to subrecipients.
The Health Center has no federal loan obligations as of September 30, 2025.
The Health Center has elected not to use the 15% de minimis indirect cost rate allowed under the Uniform Guidance for the year ended September 30, 2025.
Following is a reconciliation of the expenditures reported on the Health Center's schedules of expenditures of federal awards to the governmental fund expenditures reported in the Health Center's statement of revenues, expenditures, and changes in fund balances - governmental funds for the year ended September 30, 2025. Amount Expenditures on schedule of expenditures of federal awards $ 20,421,907 Expenditures of third-party medical billings 2,477,576 Expenditures of the Indirect cost fund 3,146,753 Expenditures of location in Douglas, AZ 65 Expenditures of location in Eagle Pass, TX 222,474 Expenditures of the fitness center 326,809 Expenditures of Diabetes supplemental 74,231 Expenditures of non-federal grants 955 Other non-federal expenditures 494,078 Total governmental fund expenditures $ 27,164,848