Notes to SEFA
Title: Reconciliation to Schedule of Intergovernmental Revenue
Accounting Policies: Reporting EntityThe Schedule of Expenditures of Federal Awards presents the activities of federal award programs expended by Partnership4Health Community Health Board (Partnership4Health). Partnership4Healths reporting entity is defined in Note 1 to the financial statements.Basis of PresentationThe accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Partnership4Health under programs of the federal government for the year ended December 31, 2022. 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 Partnership4Health, it is not intended to and does not present the financial position or changes in net position of Partnership4Health.Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
Reconciliation to Schedule of Intergovernmental RevenueFederal grant revenue per Schedule of Intergovernmental Revenue$ 1,962,920Grants received more than 60 days after year-end, considered unavailable revenue in 2022WIC Special Supplemental Nutrition Program for Women, Infants, and Children (AL No. 10.557)350Early Hearing Detection and Intervention (AL No. 93.251)75Expenditures per Schedule of Expenditures of Federal Awards$ 1,963,345