Title: SCOPE OF AUDIT PURSUANT TO UNIFORM GUIDANCE
Accounting Policies: Basis of presentation: The accompanying schedule of expenditures of federal awards includes the federal grant activity of AHEC West and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Accrued reimbursement: Various reimbursement procedures are used for federal awards received by the Organization. Consequently, timing differences between expenditures and program reimbursements can exist at the beginning and end of the fiscal year. Accrued balances at year-end represent an excess of reimbursable expenditures over cash receipts to date. Generally, accrued balances caused by differences in the timing of cash receipts and expenditures will be reversed in the remaining grant period or subsequent fiscal year.
De Minimis Rate Used: N
Rate Explanation: The Organization has elected not to use the 10% de minimis indirect cost rate as outlined in the Uniform Guidance.
The single audit is the performance of a uniform audit of all of the Organization’s federal grants in conjunction with the annual audit of the basic financial statements. The adoption of such a procedure was formalized by the U.S. Office of Management and Budget (OMB) in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The single audit fulfills all the Federal agencies’ audit requirements which include financial, compliance and the adequacy of internal control. All federal award programs operated by the Organization are included in the scope of the Uniform Guidance audit.
Title: FISCAL PERIOD AUDITED
Accounting Policies: Basis of presentation: The accompanying schedule of expenditures of federal awards includes the federal grant activity of AHEC West and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Accrued reimbursement: Various reimbursement procedures are used for federal awards received by the Organization. Consequently, timing differences between expenditures and program reimbursements can exist at the beginning and end of the fiscal year. Accrued balances at year-end represent an excess of reimbursable expenditures over cash receipts to date. Generally, accrued balances caused by differences in the timing of cash receipts and expenditures will be reversed in the remaining grant period or subsequent fiscal year.
De Minimis Rate Used: N
Rate Explanation: The Organization has elected not to use the 10% de minimis indirect cost rate as outlined in the Uniform Guidance.
Single audit testing procedures were performed for transactions occurring during the fiscal year ended June 30, 2023.
Title: PROGRAM CLUSTERS
Accounting Policies: Basis of presentation: The accompanying schedule of expenditures of federal awards includes the federal grant activity of AHEC West and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Accrued reimbursement: Various reimbursement procedures are used for federal awards received by the Organization. Consequently, timing differences between expenditures and program reimbursements can exist at the beginning and end of the fiscal year. Accrued balances at year-end represent an excess of reimbursable expenditures over cash receipts to date. Generally, accrued balances caused by differences in the timing of cash receipts and expenditures will be reversed in the remaining grant period or subsequent fiscal year.
De Minimis Rate Used: N
Rate Explanation: The Organization has elected not to use the 10% de minimis indirect cost rate as outlined in the Uniform Guidance.
The following programs in the accompanying schedule of expenditures of federal awards are considered to be a
cluster of programs in accordance with the OMB Compliance Supplement for purposes of determining current year
major programs. The Medicaid cluster includes the COVID-19 and Overdose Response ALN 93.778, the ACCESS
Harm Reduction ALN 93.788, and Maryland Health Benefit Exchange Connector Entity Program Grant for Navigator Services Program – Far West Region ALN 93.778. The CDBG – Entitlement Grants cluster includes the Community Development Block Grants ALN 14.218.
Title: NON-CASH ASSISTANCE
Accounting Policies: Basis of presentation: The accompanying schedule of expenditures of federal awards includes the federal grant activity of AHEC West and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Accrued reimbursement: Various reimbursement procedures are used for federal awards received by the Organization. Consequently, timing differences between expenditures and program reimbursements can exist at the beginning and end of the fiscal year. Accrued balances at year-end represent an excess of reimbursable expenditures over cash receipts to date. Generally, accrued balances caused by differences in the timing of cash receipts and expenditures will be reversed in the remaining grant period or subsequent fiscal year.
De Minimis Rate Used: N
Rate Explanation: The Organization has elected not to use the 10% de minimis indirect cost rate as outlined in the Uniform Guidance.
The Organization did not receive any non-cash assistance through federal award programs during the fiscal year ended June 30, 2023.
Title: FEDERAL LOAN PROGRAMS
Accounting Policies: Basis of presentation: The accompanying schedule of expenditures of federal awards includes the federal grant activity of AHEC West and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Accrued reimbursement: Various reimbursement procedures are used for federal awards received by the Organization. Consequently, timing differences between expenditures and program reimbursements can exist at the beginning and end of the fiscal year. Accrued balances at year-end represent an excess of reimbursable expenditures over cash receipts to date. Generally, accrued balances caused by differences in the timing of cash receipts and expenditures will be reversed in the remaining grant period or subsequent fiscal year.
De Minimis Rate Used: N
Rate Explanation: The Organization has elected not to use the 10% de minimis indirect cost rate as outlined in the Uniform Guidance.
The Organization did not receive or administer any federal loan programs during the fiscal year ended June 30, 2023.
Title: INSURANCE
Accounting Policies: Basis of presentation: The accompanying schedule of expenditures of federal awards includes the federal grant activity of AHEC West and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Accrued reimbursement: Various reimbursement procedures are used for federal awards received by the Organization. Consequently, timing differences between expenditures and program reimbursements can exist at the beginning and end of the fiscal year. Accrued balances at year-end represent an excess of reimbursable expenditures over cash receipts to date. Generally, accrued balances caused by differences in the timing of cash receipts and expenditures will be reversed in the remaining grant period or subsequent fiscal year.
De Minimis Rate Used: N
Rate Explanation: The Organization has elected not to use the 10% de minimis indirect cost rate as outlined in the Uniform Guidance.
The Organization maintains property and liability insurance which management believes is sufficient to meet its needs. A portion of the insurance coverage is directly funded by federal awards.