Title: Note 2: Summary of Significant Accounting Policies
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Comprehensive Community Health Centers, Inc. 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 Comprehensive Community Health Centers, Inc., it is not intended to and does not present the financial position, results of operations, changes in net assets or cash flows of Comprehensive Community Health Centers, Inc.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Expenditures reported 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
Title: Note 3: Indirect Cost Rate
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Comprehensive Community Health Centers, Inc. 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 Comprehensive Community Health Centers, Inc., it is not intended to and does not present the financial position, results of operations, changes in net assets or cash flows of Comprehensive Community Health Centers, Inc.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Comprehensive Community Health Centers, Inc. has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Note 4: Federal Loan Programs
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Comprehensive Community Health Centers, Inc. 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 Comprehensive Community Health Centers, Inc., it is not intended to and does not present the financial position, results of operations, changes in net assets or cash flows of Comprehensive Community Health Centers, Inc.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Comprehensive Community Health Centers, Inc. did not have any federal loan programs during the year ended December 31, 2022.
Title: Note 5: Personal Protective Equipment (PPE) (Unaudited)
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Comprehensive Community Health Centers, Inc. 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 Comprehensive Community Health Centers, Inc., it is not intended to and does not present the financial position, results of operations, changes in net assets or cash flows of Comprehensive Community Health Centers, Inc.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Comprehensive Community Health Centers, Inc. did not receive donated Personal Protective Equipment (PPE) from a federal source during the year ended December 31, 2022.