Audit 29326

Accounting Policies: Note 1 - Basis of PresentationThe accompanying schedule of expenditures of federal awards includes the federal grant activity of Community Health Centers, Inc. (the Organization) and 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 Part 200, Uniform Administrative Requirements, CostPrinciples, 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.Note 2 - Basis of AccountingThe accompanying schedule of expenditures of federal awards is presented using a basis of accounting which is consistent with the basic financial statements, as described in Note 1 to the Organizations basic financial statements.Note 3 - SubrecipientsNone of the federal expenditures presented in the schedule were provided by the Organization to subrecipients.Note 4 - Reconciliation to Basic Financial StatementsIncluded in the statement of activities of the Organizations basic financial statements are additional grants and contracts that have not been included in the schedule of expenditures of federal awards, as follows:Federal awards $ 12,899,096State grants and contracts 68,575County grants and contracts 1 30,288Private grants and contracts 1,339,431Total grants and contracts $ 14,437,390Note 5 - In-kind Federal AssistanceDuring the year ended December 31, 2022, the Organization received $1,850,274 in donated vaccines through the Utah Department of Health in connection with the Vaccinations for Children Program, Federal CFDA Number 93.268 Immunization Grants. The organization is not considered a subrecipient of this grant for purposes of determining audit coverage and reporting under Uniform Guidance. These vaccines are reported as an in-kind donation by the Organization when administered to a patient. The amount reported in the financial statements for the year ended December 31, 2022 was $1,850,274, and is included in In-kind donations.Note 6 - De Minimis Indirect Cost RateThe Organization did not elect to use the 10% de minimis indirect cost rate permitted by 2 CFR 200.414(f). De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.