Notes to SEFA
The accompanying schedule of expenditures of federal awards (SEFA) for the year ended March 31, 2026 includes the federal grant activity of Indiana Primary Health Care Association, Inc. (IPHCA) and is presented on the accrual basis of accounting. The information in the SEFA is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance). The consolidated financial statement classifications may include other financial activity for reporting purposes. Therefore, some of the amounts presented in the SEFA may differ from amounts presented in, or used in the preparation of, the consolidated financial statements.
Indiana Primary Health Care Association, Inc. (IPHCA) did not pass through federal awards to sub-recipients during 2026.