Notes to SEFA
The Accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant award activity of Labette County Medical Center d/b/a Labette Health 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 Labette Health, it is not intended to and does not present the financial position, changes in net position, or cash flows of Labette Health. The accompanying Schedule does not include the federal grant activity of Labette Health Foundation, Inc. (the Foundation). Those awards are reported on the Schedule of Expenditures of Federal Awards of the Foundation.
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 allowed or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available.
Labette Health has elected not to use the de minimis indirect cost rate (10 percent or 15 percent as applicable based on grant) allowed under Uniform Guidance. Labette Health's federal expenditures do not include indirect administrative expenses.
Total expenditures as reported on the Schedule under the United States Department of Human Services Congressional Directives include expenditures under the grant for the years ending December 31, 2022, 2023, and 2024, due to changes in the cost share made during 2025, resulting in an overall increase in the federal share of grant expenditures. A reconciliation of the Schedule's expenditures to the financial statements is as follows: Expenditures in cluded in 2025 financial statements $2,878,059; decrease for cost share change impacting expenditures reported in 2022 financial statements (15,455); decrease for cost share change impacting expenditures reported in 2023 financial statements (1,046); increase for cost share change impacting expenditures reported in 2024 financial statements 287,591; expenditures included in Schedule $3,149,149