Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal activity of HealthWorks for Northern Virginia 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 (CFR) 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 HealthWorks for Northern Virginia, it is not intended to and does not present the financial position, changes in net assets, or cash flows of HealthWorks for Northern Virginia
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards or OMB Circular A-122, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. HealthWorks for Northern Virginia has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Total program expense: 18,567,234 less non-feeral award program expenses 16,132,169 = Total federal expenditures per the schedule of expenditures of federal awards: 2,435,055