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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
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 : 04CH010996/03 : 04CH010996/04 : Total Carter County Head Start : $87,287 : $195,168 : $282,455 Johnson County Board of Education: $8,422 : $145,241 : $153,663 UETHDA : $946,583 : $1,279,926 : $2,226,509 Total Head Start in-kind : $1,042,292 : $1,620,335 : $2,662,627
Title: Indirect Costs
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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
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 Serivces. The approval provision rate for the year ended June 30, 2022, was 6.50%.
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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
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, 2022, are as follows: Delegate Agency: Federal Head Start Carter County Head Start: $1,251,295 Johnson County Board of Education: $611,165 $1,862,460