Notes to SEFA
Title: Subrecipients
Accounting Policies: The Schedule of Expenditures of Federal Awards (the schedule) includes the Federal awards
activity of Community Health Partnership and is presented on the accrual basis of accounting. The
information in the 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. 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: Y
Rate Explanation: The auditee used the de minimis cost rate.
Community Health Partnership provided no federal awards to subrecipients.