Notes to SEFA
Title: SUBRECIPIENTS
Accounting Policies: The schedule of expenditures is presented on the 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Amounts included in the accompanying schedule of expenditures of federal awards are actual expenditures for the year ended. Differences between amounts included in the accompanyingschedule of expenditures of federal awards and amounts reported to funding agencies for these programs result from report timing.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Center did not provide federal awards to any subrecipients for the year ended December 31, 2022.
Title: Loan/loan guarantee outstanding balances
Accounting Policies: The schedule of expenditures is presented on the 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Amounts included in the accompanying schedule of expenditures of federal awards are actual expenditures for the year ended. Differences between amounts included in the accompanyingschedule of expenditures of federal awards and amounts reported to funding agencies for these programs result from report timing.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
DISASTER ASSISTANCE LOANS (59.008) - Balances outstanding at the end of the audit period were 1600000.
Title: General
Accounting Policies: The schedule of expenditures is presented on the 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Amounts included in the accompanying schedule of expenditures of federal awards are actual expenditures for the year ended. Differences between amounts included in the accompanyingschedule of expenditures of federal awards and amounts reported to funding agencies for these programs result from report timing.
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 presents the activity of allfederal award programs of North Country Family Health Center, Inc. (the Center). Theschedule includes expenditures of federal programs received directly from federal agencies, as well as federal assistance passed through other organizations.
Title: NONMONETARY ASSISTANCE
Accounting Policies: The schedule of expenditures is presented on the 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Amounts included in the accompanying schedule of expenditures of federal awards are actual expenditures for the year ended. Differences between amounts included in the accompanyingschedule of expenditures of federal awards and amounts reported to funding agencies for these programs result from report timing.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Nonmonetary assistance is reported in the schedule of expenditures of federal awards at the fair value of the WIC checks received. The total federal share of food instruments distributed by the Center totaled $2,738,987.