Notes to SEFA
Title: RELATIONSHIP TO FINANCIAL REPORTS SUBMITTED TO GRANTOR AGENCIES
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) presents the federal fund expenditures of all federal award programs of Alabama Primary Health Care Association, Inc. for the year ended March 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost of Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this Schedule may differ from amounts presented in or used in the preparation of the Associations financial statements. During the year ended March 31, 2022, costs totaling $5,714 were reported as expenses in the current year on the statement of activities in accordance with U.S. GAAP and were reported on the prior year Schedule in accordance with the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Amounts reflected in the financial reports filed with grantor agencies for the programs and the supplementary schedules may not agree because of accruals not included in the reports filed with the agencies, matching requirements not included in the Schedule of Expenditures of Federal Awards, and different program year ends.
Title: FEDERALLY FUNDED INSURANCE AND FEDERALLY FUNDED LOANS
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) presents the federal fund expenditures of all federal award programs of Alabama Primary Health Care Association, Inc. for the year ended March 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost of Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this Schedule may differ from amounts presented in or used in the preparation of the Associations financial statements. During the year ended March 31, 2022, costs totaling $5,714 were reported as expenses in the current year on the statement of activities in accordance with U.S. GAAP and were reported on the prior year Schedule in accordance with the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Association has no federally funded insurance and no federally funded loans or loan guarantees for the fiscal year ended March 31, 2022.
Title: NONCASH AWARDS
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) presents the federal fund expenditures of all federal award programs of Alabama Primary Health Care Association, Inc. for the year ended March 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost of Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this Schedule may differ from amounts presented in or used in the preparation of the Associations financial statements. During the year ended March 31, 2022, costs totaling $5,714 were reported as expenses in the current year on the statement of activities in accordance with U.S. GAAP and were reported on the prior year Schedule in accordance with the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
During the year ended March 31, 2022, the Association did not receive any noncash assistance.