Notes to SEFA
The accompanying schedule of expenditures of federal awards includes the federal grant activity of Community Health Centers, Inc. (the Organization) and is presented on the 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.
The accompanying schedule of expenditures of federal awards is presented using a basis of accounting which is consistent with the basic financial statements, as described in Note 1 to the Organization’s basic financial statements.
None of the federal expenditures presented in the schedule were provided by the Organization to subrecipients.
Included in the statement of activities of the Organization’s basic financial statements are additional grants and contracts that have not been included in the schedule of expenditures of federal awards, as follows: See the Notes to the SEFA for chart/table
During the year ended December 31, 2024, the Organization received $2,666,552 in donated vaccines through the Utah Department of Health in connection with the Vaccinations for Children Program, Federal CFDA Number 93.268 Immunization Grants. The Organization is not considered a subrecipient of this grant for purposes of determining audit coverage and reporting under Uniform Guidance. These vaccines are reported as an in-kind donation by the Organization when administered to a patient. The amount reported in the financial statements for the year ended December 31, 2024 was $2,666,552, and is included in in-kind donations.
The Organization did not elect to use the 10% de minimis indirect cost rate permitted by 2 CFR 200.414(f).