Title: Note A – Basis of Presentation
Accounting Policies: The accompanying schedule of expenditures of federal awards and state financial assistance includes the federal awards and state financial assistance of Florida Community Health Centers, Inc. 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance); and Chapter 10.650, Rules of the Auditor General of the State of Florida. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: FCHC has not elected to use the 10% de Minimis indirect cost rate.
The accompanying schedule of expenditures of federal awards and state financial assistance includes the federal awards and state financial assistance of Florida Community Health Centers, Inc. 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance); and Chapter 10.650, Rules of the Auditor General of the State of Florida. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Title: Note B – De Minimis Indirect Cost Rate
Accounting Policies: The accompanying schedule of expenditures of federal awards and state financial assistance includes the federal awards and state financial assistance of Florida Community Health Centers, Inc. 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance); and Chapter 10.650, Rules of the Auditor General of the State of Florida. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: FCHC has not elected to use the 10% de Minimis indirect cost rate.
FCHC has not elected to use the 10% de Minimis indirect cost rate.
Title: Note C – Program Clusters
Accounting Policies: The accompanying schedule of expenditures of federal awards and state financial assistance includes the federal awards and state financial assistance of Florida Community Health Centers, Inc. 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance); and Chapter 10.650, Rules of the Auditor General of the State of Florida. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: FCHC has not elected to use the 10% de Minimis indirect cost rate.
The Uniform Guidance defines a cluster of programs as a grouping of closely related programs that share common compliance requirements. Therefore, similar programs deemed to be a cluster of programs are considered to be one program and are tested accordingly.
Title: Note D – Sub-Recipients
Accounting Policies: The accompanying schedule of expenditures of federal awards and state financial assistance includes the federal awards and state financial assistance of Florida Community Health Centers, Inc. 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance); and Chapter 10.650, Rules of the Auditor General of the State of Florida. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: FCHC has not elected to use the 10% de Minimis indirect cost rate.
FCHC has not provided any awards to subrecipients.
Title: Note E – Contingency
Accounting Policies: The accompanying schedule of expenditures of federal awards and state financial assistance includes the federal awards and state financial assistance of Florida Community Health Centers, Inc. 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance); and Chapter 10.650, Rules of the Auditor General of the State of Florida. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: FCHC has not elected to use the 10% de Minimis indirect cost rate.
Amounts received or receivable from grantor agencies are subject to audit and adjustment by those agencies. Any disallowed claims, including amounts already received, might constitute a liability of FCHC for the return of those funds.