Notes to SEFA
Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee has not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Community Health Association of Spokane under programs of the federal government for the year ended October 31, 2023. 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 Community Health Association of Spokane, it is not intended to and does not present the financial position, results of operations, changes in net assets, or cash flows of Community Health Association of Spokane.
Title: Summary of Significant Accounting Policies
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee has not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
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.
Title: Indirect Cost Rate
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee has not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Community Health Association of Spokane has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Federal Loan Programs
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee has not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Community Health Association of Spokane did not have any federal loan programs during the year ended October 31, 2023.
Title: Personal Protective Equipment (PPE) (Unaudited)
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee has not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Community Health Association of Spokane did not receive donated Personal Protective Equipment (PPE) from a federal source during the year ended October 31, 2023 (Unaudited).