Notes to SEFA
Title: NOTE C RELATIONSHIP TO FEDERAL, STATE, COUNTY, AND CITY AWARDS REPORTS
Accounting Policies: NOTE A - BASIS OF PRESENTATIONThe accompanying Schedule of Expenditures of Federal Awards (SEFA) includes the federal grant activity of the Latino Health Access (the Organization) under programs of the federal government for the year ended December 31, 2022. The information in this SEFA is presented in accordance with the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States of America, and the audit requirements of Title 2 U.S. Code of Federal Regulation (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the SEFA presents only a selected portion of 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. Federal awards received directly from federal agencies as well as federal awards passed through local agencies are included in the SEFA.
De Minimis Rate Used: Y
Rate Explanation: NOTE D - INDIRECT COST RATEThe SEFA includes both direct and indirect costs for all grants. The Organization elected to not use the 10% de minimis indirect cost rate as allowed per section 414 of the Uniform Guidance. The indirect costs expended are included as part of the pre-determined fixed fees outlined on the grant agreement budgets.
Amounts reported in the SEFA agree with the amounts reported in the related federal, state, county, and city financial reports for all major federal, state, county, and city programs.
Title: NOTE E - IN-KIND PERSONAL PROTECTIVE EQUIPMENT (PPE)
Accounting Policies: NOTE A - BASIS OF PRESENTATIONThe accompanying Schedule of Expenditures of Federal Awards (SEFA) includes the federal grant activity of the Latino Health Access (the Organization) under programs of the federal government for the year ended December 31, 2022. The information in this SEFA is presented in accordance with the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States of America, and the audit requirements of Title 2 U.S. Code of Federal Regulation (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the SEFA presents only a selected portion of 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. Federal awards received directly from federal agencies as well as federal awards passed through local agencies are included in the SEFA.
De Minimis Rate Used: Y
Rate Explanation: NOTE D - INDIRECT COST RATEThe SEFA includes both direct and indirect costs for all grants. The Organization elected to not use the 10% de minimis indirect cost rate as allowed per section 414 of the Uniform Guidance. The indirect costs expended are included as part of the pre-determined fixed fees outlined on the grant agreement budgets.
The Organization received no in-kind Personal Protective Equipment (PPE) which were funded by federal funds during the year ending December 31, 2022.
Title: NOTE F - SUBRECIPIENTS
Accounting Policies: NOTE A - BASIS OF PRESENTATIONThe accompanying Schedule of Expenditures of Federal Awards (SEFA) includes the federal grant activity of the Latino Health Access (the Organization) under programs of the federal government for the year ended December 31, 2022. The information in this SEFA is presented in accordance with the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States of America, and the audit requirements of Title 2 U.S. Code of Federal Regulation (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the SEFA presents only a selected portion of 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. Federal awards received directly from federal agencies as well as federal awards passed through local agencies are included in the SEFA.
De Minimis Rate Used: Y
Rate Explanation: NOTE D - INDIRECT COST RATEThe SEFA includes both direct and indirect costs for all grants. The Organization elected to not use the 10% de minimis indirect cost rate as allowed per section 414 of the Uniform Guidance. The indirect costs expended are included as part of the pre-determined fixed fees outlined on the grant agreement budgets.
The Organization did not provide federal awards to subrecipients.