Title: Note A - Accounting Policies
Accounting Policies: The accompanying schedule of expenditures of federal awards is prepared on the accrual
basis of accounting.
The expenditure threshold for classification as a Type A program is $750,000.
The Organization has elected not to use the 10% de minims indirect cost rate allowed under Title 2
U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost principles, and
Audit Requirements for Federal Awards ("Uniform Guidance").
There were no awards passed through to subrecipients.
De Minimis Rate Used: N
Rate Explanation: The Organization has elected not to use the 10% de minims indirect cost rate allowed under Title 2
U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost principles, and
Audit Requirements for Federal Awards ("Uniform Guidance").
The accompanying schedule of expenditures of federal awards is prepared on the accrual
basis of accounting.
The expenditure threshold for classification as a Type A program is $750,000.
The Organization has elected not to use the 10% de minims indirect cost rate allowed under Title 2
U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost principles, and
Audit Requirements for Federal Awards ("Uniform Guidance").
There were no awards passed through to subrecipients.
Title: Note B - Non-Cash Assistance
Accounting Policies: The accompanying schedule of expenditures of federal awards is prepared on the accrual
basis of accounting.
The expenditure threshold for classification as a Type A program is $750,000.
The Organization has elected not to use the 10% de minims indirect cost rate allowed under Title 2
U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost principles, and
Audit Requirements for Federal Awards ("Uniform Guidance").
There were no awards passed through to subrecipients.
De Minimis Rate Used: N
Rate Explanation: The Organization has elected not to use the 10% de minims indirect cost rate allowed under Title 2
U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost principles, and
Audit Requirements for Federal Awards ("Uniform Guidance").
The Organization did not receive or expend federal awards during fiscal year 2024 in the
form of non-cash assistance.
Title: Note C - Reconciliation to Statement of Financial Position
Accounting Policies: The accompanying schedule of expenditures of federal awards is prepared on the accrual
basis of accounting.
The expenditure threshold for classification as a Type A program is $750,000.
The Organization has elected not to use the 10% de minims indirect cost rate allowed under Title 2
U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost principles, and
Audit Requirements for Federal Awards ("Uniform Guidance").
There were no awards passed through to subrecipients.
De Minimis Rate Used: N
Rate Explanation: The Organization has elected not to use the 10% de minims indirect cost rate allowed under Title 2
U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost principles, and
Audit Requirements for Federal Awards ("Uniform Guidance").
See the Notes to the SEFA for chart/table
Title: Note D - Uniform Guidance
Accounting Policies: The accompanying schedule of expenditures of federal awards is prepared on the accrual
basis of accounting.
The expenditure threshold for classification as a Type A program is $750,000.
The Organization has elected not to use the 10% de minims indirect cost rate allowed under Title 2
U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost principles, and
Audit Requirements for Federal Awards ("Uniform Guidance").
There were no awards passed through to subrecipients.
De Minimis Rate Used: N
Rate Explanation: The Organization has elected not to use the 10% de minims indirect cost rate allowed under Title 2
U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost principles, and
Audit Requirements for Federal Awards ("Uniform Guidance").
The SEFA includes the federal award activity of Community Health of East Tennessee, Inc. under
programs of the federal government for the year ended June 30, 2024. The information in this SEFA is
presented in accordance with the requirements of the Uniform Guidance. Because the SEFA presents
only a selected portion of the operations of Community Health of East Tennessee, Inc., it is not
intended to and does not present the financial position, changes in net assets, or cash flows of
Community Health of East Tennessee, Inc.