Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activity of Healthcare Association of Hawaii and Affiliates (Association), 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, certain amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the consolidated financial statements.
During the year ended June 30, 2025, the Association’s grant contract under Assistance Listing No. 11.307 was modified to allow reimbursement of certain expenditures incurred during the year ended June 30, 2024. These federal expenditures, totaling $244,004, are included in the 2025 Schedule for costs that were incurred in the year ended June 30, 2024.
(*) Denotes major program.
The expenditures are recognized following the cost principles contained in the Uniform Guidance, as applicable, wherein certain types of expenditures are not allowed or are limited as to reimbursement. In addition, agency or pass-through numbers are represented where available.
The Association utilized both an approved indirect cost rate and the 10 percent de minimis indirect cost rate, as allowed under the Uniform Guidance, depending on the requirements of each federal program.