Notes to SEFA
Title: NOTE A- GENERAL
Accounting Policies: The schedule of expenditures of federal awards presents the activity of all federal award programs of Mountainlands Community Health Center (the Center). All federal financial awards received directly from federal agencies as well as federal financial awards passed through from other government agencies are included on the schedule. The schedule shows the federal awards expended on the accrual basis of accounting as shown on the statement of activities for the year ended December 31, 2023.
De Minimis Rate Used: N
Rate Explanation: The Center has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The schedule of expenditures of federal awards presents the activity of all federal award programs of Mountainlands Community Health Center (the Center). All federal financial awards received directly
from federal agencies as well as federal financial awards passed through from other government agencies are included on the schedule. The schedule shows the federal awards expended on the accrual basis of accounting as shown on the statement of activities for the year ended December 31, 2023.
Title: NOTE B - RECONCILIATION OF SCHEDULE TO FINANCIAL STATEMENTS
Accounting Policies: The schedule of expenditures of federal awards presents the activity of all federal award programs of Mountainlands Community Health Center (the Center). All federal financial awards received directly from federal agencies as well as federal financial awards passed through from other government agencies are included on the schedule. The schedule shows the federal awards expended on the accrual basis of accounting as shown on the statement of activities for the year ended December 31, 2023.
De Minimis Rate Used: N
Rate Explanation: The Center has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Federal awards revenue for the year ended December 31, 2023 is reported in the Center’s statement of activities is detailed in the table.
Title: NOTE C - SUBRECIPIENTS OF FEDERAL AWARDS
Accounting Policies: The schedule of expenditures of federal awards presents the activity of all federal award programs of Mountainlands Community Health Center (the Center). All federal financial awards received directly from federal agencies as well as federal financial awards passed through from other government agencies are included on the schedule. The schedule shows the federal awards expended on the accrual basis of accounting as shown on the statement of activities for the year ended December 31, 2023.
De Minimis Rate Used: N
Rate Explanation: The Center has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The Center did not provide Federal award funding to any subrecipients during the year ended December 31, 2023.