Notes to SEFA
Title: NOTE A- GENERAL
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures
are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of
expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying
numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The Association has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards (the Schedule) presents the activity of all federal award programs of the Association for Utah Community Health (the Association) for the year ended June 30, 2024. 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 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 (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Association, it is not intended and does not present the financial position, changes in net assets or cash flows of the Association.
Title: NOTE B - BASIS OF ACCOUNTING
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures
are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of
expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying
numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The Association has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available.
Title: NOTE C - RELATIONSHIP TO THE ASSOCIATION'S FINANCIAL STATEMENTS
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures
are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of
expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying
numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The Association has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Federal awards are reported on the statement of activities as revenue and support within “Grants”.