Audit 366008

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activity of the Harrisonburg Community Health Center, Inc. d/b/a Healthy Community Health Centers (the Organization) for the year ended December 31, 2024. 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). Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the financial statements. Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. Federal Financial Assistance The Single Audit Act Amendment of 1996 (Public Law 104-156) and the Uniform Guidance define federal financial assistance as grants, loans, loan guarantees, property (including donated surplus property), cooperative agreements, interest subsidies, insurance, food commodities, direct appropriations, or other assistance. Nonmonetary deferral assistance including food commodities is considered federal assistance and, therefore, is reported on the Schedule. Federal financial assistance does not include direct federal cash assistance to individuals. Direct Payments Assistance received directly from the federal government is classified as direct payments on the Schedule. Pass-through Payments Assistance received in a pass-through relationship from entities other than the federal government is classified as pass-through payments on the Schedule. Major Programs The Single Audit Act Amendment of 1996 (Public Law 104-156) and the Uniform Guidance establish the criteria to be used in defining major programs. Major programs for the Organization were determined using a risk-based approach in accordance with the Uniform Guidance. Federal Assistance Listing The Federal Assistance Listing is a government-wide compendium of individual federal programs. Each program included in the catalog is assigned a five-digit program identification number (Federal Assistance Listing Number), which is reflected on the Schedule. Cluster of Programs Closely related programs that share common compliance requirements are grouped into clusters of programs. A cluster of programs is considered as one federal program for determining major programs. The following is the cluster administered by the Organization: Health Center Program Cluster. De Minimis Rate Used: Y Rate Explanation: The Organization has elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.