Notes to SEFA
The accompanying consolidated schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Rochester Regional Health and Affiliates and Affiliates (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, 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 Rochester Regional Health and Affiliates, it is not intended to and does not present the financial position, changes in net position, or cash flows of Rochester Regional Health and Affiliates.
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.
The Organization has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
During the year ended December 31, 2025, the System reported approximately $138,651,000 of expenditures under Assistance Listing Number 97.036, Disaster Grants - Public Assistance (Presidentially Declared Disasters). These expenditures represent eligible disaster-related costs that were incurred during the COVID-19 public health emergency incident period. Such costs were incurred in prior fiscal years but were approved and obligated by FEMA during the year ended December 31, 2025. As a result, the System has reported these expenditures during the year ended December 31, 2025. Accordingly, amounts reported under 97.036 may not correspond to costs incurred during the current fiscal year.