Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Marin General Hospital, dba MarinHealth Medical Center, and Affiliates (MarinHealth), under programs of the federal government for the year ended December 31, 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 MarinHealth, it is not intended to, and does not present the financial position, changes in net assets, or cash flows of MarinHealth. The Schedule includes expenditures of federal awards from MarinHealth Medical Center (Taxpayer Identification Number 94-2823538). The Schedule includes $1,957,983 of U.S Department of Homeland Security Disaster Grants – Public Assistance (Presidentially Declared Disasters) Assistance Listing Number 97.036 expenditures approved during the year ended December 31, 2025, but incurred in prior periods.
Expenditures reported 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.
MarinHealth has elected not to use the de minimis indirect cost rate as allowed under Uniform Guidance.
MarinHealth did not provide any federal awards to subrecipients during the year ended December 31, 2025.