Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Samaritan Health Services, Inc. (the System) 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 (2 CFR 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 System, it is not intended to and does not present the balance sheet, changes in net assets, or cash flows of the System. Financial assistance received directly from federal agencies as well as financial assistance passed through from other agencies are included in the accompanying schedule. The System’s financial reporting entity is described in note 1 to the System’s consolidated financial statements.
Expenditures on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized, as applicable, following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited to reimbursement. Pass-through entity identifying numbers are presented where available.
The System utilizes the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance only for certain subsidiaries that do not have a negotiated indirect cost rate.
The System has not received donated personal protective equipment (PPE) from various governmental entities.