Title: Delegate Agencies
Accounting Policies: The schedule of expenditures of federal awards includes the federal grant activity of UETHDA and is presented on the modified 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 Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. At June 30, 2024, UETHDA had no outstanding Federal loan balances requiring continuing disclosure.
De Minimis Rate Used: N
Rate Explanation: UETHDA did not elect to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. UETHDA accumulates administrative costs in an indirect cost pool and allocates these costs to programs based on each program’s total direct expenditures. Administrative costs are those costs incurred for the common benefit of all UETHDA programs that cannot be readily identified with a final cost objective. This plan has been approved by the Department of Health and Human Services. The approved provisional rate for the year ended June 30, 2024, was 6.70%.
UETHDA delegates a poron of their federal Head Start program to two local school districts. Expenditures
reported by the delegates for the year ended June 30, 2024, are as follows:
Delegate Agency
Federal Head
Start
Carter County Head Start $ 1,299,497
Johnson County Board of Education 703,069
$ 2,002,566
Title: In-Kind
Accounting Policies: The schedule of expenditures of federal awards includes the federal grant activity of UETHDA and is presented on the modified 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 Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. At June 30, 2024, UETHDA had no outstanding Federal loan balances requiring continuing disclosure.
De Minimis Rate Used: N
Rate Explanation: UETHDA did not elect to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. UETHDA accumulates administrative costs in an indirect cost pool and allocates these costs to programs based on each program’s total direct expenditures. Administrative costs are those costs incurred for the common benefit of all UETHDA programs that cannot be readily identified with a final cost objective. This plan has been approved by the Department of Health and Human Services. The approved provisional rate for the year ended June 30, 2024, was 6.70%.
The Head Start program, funded by the Department of Health and Human Services, requires that the program
receive a nonfederal share equal to 25% of total federal expenditures. The nonfederal in-kind contribuons were
received by UETHDA and delegate agencies as follows:
Delegates/UETHDA 04CH010996/05 04CH010996/06 Total
Carter County Head Start $ 98,250 $ 192,331 $ 290,581
Johnson County Board of Education 34,028 150,790 184,818
132,278 343,121 475,399
UETHDA 1,188,971 1,178,928 2,367,899
Total Head Start in-kind $ 1,321,249 $ 1,522,049 $ 2,843,298