Notes to SEFA
Title: BASIS OF PRESENTATION
Accounting Policies: 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, Cost Principles, for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The accompanying schedule of expenditures of federal awards and non-federal awards (the Schedule) includes the federal grant activity of Welsh Mountain Health Centers, Inc. d/b/a Union Community Care under programs of the federal government for the year ended June 30, 2022. 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 Welsh Mountain Health Centers, Inc. d/b/a Union Community Care, it is not intended to, and does not present the financial position, changes in net assets, or cash flows of Welsh Mountain Health Centers, Inc. d/b/a Union Community Care.
Title: PROGRAM CLUSTER
Accounting Policies: 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, Cost Principles, for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The following program cluster, as defined by the Uniform Guidance, was treated as a single program for determining major programs: Health Center Cluster. The expenditures are as follows: assistance listing number 93.224, $4,661,588 and assistance listing number 93.527, $2,786,196 for a total of $7,447,783.
Title: PASSED THROUGH TO SUBRECEIPIENTS
Accounting Policies: 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, Cost Principles, for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Welsh Mountain Health Centers, Inc. d/b/a Union Community Care did not pass through any federal awards and non-federal awards to subrecipients during the year.