The Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activity of Southwest Utah Community Health Center, Inc. and is presented on the accrual basis of accounting. 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 Southwest Utah Community Health Center, Inc., it is not intended to and does not present the financial position and changes in net position of the Health Center.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the applicable Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Any negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass through entity identifying numbers are presented where available.
The program titles and assistance listing numbers were obtained from the federal or pass-through grantor or the Federal Assistance Listing at https://beta.sam.gov. When no assistance listing number has been assigned to a program, the two-digit federal agency identifier, a period, and the federal contract number were used. When there was no federal contract number, the two-digit agency identifier, a period, and the word “unknown” were used.
Southwest Utah Community Health Center, Inc. does not use an Indirect Cost rate, nor does it utilize the de minimis rate of 10% as outlined by 2 CFR 200.414(f).
Southwest Utah Community Health Center, Inc. does not pass any federal awards to other recipients.
During the year ended December 31, 2025, the organization received $495,967 in donated vaccines through the Utah Department of Health in connection with the Vaccinations for Children Program, federal Assistance Listing Number 93.268 Immunization Grants. The Health Center is not considered a subrecipient of this grant for purposes of determining audit coverage and reporting under Uniform Guidance. These vaccines are reported as an in-kind donation by the Health Center when administered to a patient. The amount reported in the financial statements for the year ended December 31, 2025 was $495,967, and is included in in-kind donation.
During 2025, Southwest Utah Community Health Center, Inc. sold a vehicle and a trailer originally purchased in 2023 with funds from the Cooperative Agreement to Support Navigators in Federally facilitated Exchanges program, ALN No. 93.332, and returned proceeds of $52,500 to the Grantor in April of 2025. The original expenditure was included on the 2023 Schedule of Expenditures of Federal Awards. There were no federal expenditures for this program in fiscal year 2025.