Notes to SEFA
The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Oak Orchard Community Health Center 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 Oak Orchard Community Health Center, it is not intended to and does not present the financial position, changes in net position, or cash flows of Oak Orchard Community 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 Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. 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.
Oak Orchard has elected not the use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
Nonmonetary assistance is reported in the Schedule at the fair value of the WIC checks received. The total federal share of food instruments distributed by Oak Orchard amounted to $2,106,838.
Oak Orchard has a loan payable to the U.S. Department of Agriculture, which is included in the federal expenditures presented in the Schedule. Assistance Listing Number Program Name Balance at December 31, 2025 10.766 Community Facilities Loans and Grants $1,003,664
During the year ended December 31, 2025, no amounts were passed through to subrecipients