Notes to SEFA
The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of Samaritan Medical Center and Affiliates (Samaritan) 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 Samaritan, it is not intended to and does not present the financial position, changes in net assets or cash flows of Samaritan.
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.
Samaritan provided no federal awards to subrecipients for the year ended December 31, 2025.
Samaritan has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Samaritan participates in the U.S. Department of Homeland Security Disaster Grants - Public Assistance (Presidentially Declared Disasters) program (Assistance Listing No. 97.036), administered by the Federal Emergency Management Agency (FEMA). During 2025, FEMA obligated reimbursement requests totaling approximately $3,161,000 related to eligible COVID-19 expenditures incurred by Samaritan. Subsequest to the initial approval and prior to issuance of the schedule of expenditures of federal awards, FEMA completed an additional closeout validation and determined that $1,402,580 of the claimed expenditures qualified for reimbursement under the program. Accordingly, expenditures reported on the accompanying schedule of expenditures of federal awards are limitied to the amount ultimately approved by FEMA. For the year ended December 31, 2025, Samaritan reported and recognized federal expenditures of $1,402,580 under Assistance Listing No. 97.036.