Notes to SEFA
Title: NOTE 3 SUBRECIPIENTS
Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of White Memorial Community Health Center 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 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 the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
De Minimis Rate Used: N
Rate Explanation: Expenditures on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Program expenditures in excess of the maximum reimbursement authorized or the program expenditures that were funded with nonfederal funds are excluded from the accompanying Schedule. The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The Organization provided no federal awards to subrecipients for the year ended December 31, 2022.
Title: NOTE 4 RELATIONSHIP OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS TO THE FS
Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of White Memorial Community Health Center 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 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 the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
De Minimis Rate Used: N
Rate Explanation: Expenditures on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Program expenditures in excess of the maximum reimbursement authorized or the program expenditures that were funded with nonfederal funds are excluded from the accompanying Schedule. The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Consistent with managements policy, federal awards are recorded in the same account categories as grants from other sources, which are together reported as government grants and contracts revenue. As a result, the amount of total federal awards reported on the Schedule does not agree to total grants and contracts revenues on the Statement of Activities as presented in the Organization's Audited Financial Statements as of and for the year ended December 31, 2022.