Title: DELEGATE AGENCIES
Accounting Policies: The schedule of expenditures of federal awards includes the federal grant activity of UETHDA and is presented on the modified accrual basis of accounting. 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. Therefore,
some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. At June 30, 2023, UETHDA had no outstanding Federal loan balances requiring continuing disclosure.
De Minimis Rate Used: N
Rate Explanation: UETHDA accumulates administrative costs in an indirect cost pool and allocates these costs to programs based on each program’s total direct expenditures. Administrative costs are those costs incurred for the common benefit of all UETHDA programs that cannot be readily identified with a final cost objective. This plan has been approved by the Department of Health and Human Services. The approved provisional rate for the year ended June 30, 2023, was 6.50%.
UETHDA delegates a portion of their federal Head Start program to two local school districts. Expenses reported by the delegates for the year ended June 30, 2023, are as follows:
Delegate Agency
Federal Head
Start
Carter County Head Start $ 1,254,758
Johnson County Board of Education 745,061
$ 1,999,819
Title: IN-KIND
Accounting Policies: The schedule of expenditures of federal awards includes the federal grant activity of UETHDA and is presented on the modified accrual basis of accounting. 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. Therefore,
some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. At June 30, 2023, UETHDA had no outstanding Federal loan balances requiring continuing disclosure.
De Minimis Rate Used: N
Rate Explanation: UETHDA accumulates administrative costs in an indirect cost pool and allocates these costs to programs based on each program’s total direct expenditures. Administrative costs are those costs incurred for the common benefit of all UETHDA programs that cannot be readily identified with a final cost objective. This plan has been approved by the Department of Health and Human Services. The approved provisional rate for the year ended June 30, 2023, was 6.50%.
The Head Start program, funded by the Department of Health and Human Services, requires that the program receive a nonfederal share equal to 25% of total federal expenditures. The nonfederal in-kind contributions were received by UETHDA and delegate agencies as follows:
Delegates/UETHDA 04CH010996/04 04CH010996/05 Total
Carter County Head Start $ 85,362 $ 190,583 $ 275,945
Johnson County Board of Education 10,272 126,025 136,297
95,634 316,608 412,242
UETHDA 1,361,798 1,188,971 2,550,769
Total Head Start in-kind $ 1,457,432 $ 1,505,579 $ 2,963,011