Notes to SEFA
Accounting Policies: NOTE 1 BASIS OF PRESENTATIONSThe accompanying schedule of expenditures of federal awards (the "schedule") includes the federal grant activity of Bexar County Community Health Collaborative under programs of the federal government for the year ended December 31, 2022. The information in this schedule 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. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the financial statements.NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available.NOTE 3 CONTINGENCIESGrant monies received and disbursed by Bexar County Community Health Collaborative are for specific purposes and are subject to review by grantor agencies. Such audits may result in request for reimbursement due to disallowed expenditures. Based on prior experience, Bexar County Community Health Collaborative's does not believe that such disallowances, if any, would have a material effect on the financial position of Bexar County Community Health Collaborative as of December 31, 2022, management is not aware of any material questioned or disallowed costs as a result of grant audits in process or completed.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.