Notes to SEFA
Heartland Head Start, Inc. administers various education and intervention programs for children and their families. Some programs receive federal funding, either directly from federal agencies or indirectly from flow-through entities. The Schedule of Expenditures of Federal Awards includes all federal funds expended by Heartland Head Start, Inc. and denotes the flow-through agency which is the source of those funds.
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Heartland Head Start, Inc. and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of 2 CFR 200.510(b) of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented or used in the preparation of the basic financial statements. Heartland Head Start, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Heartland Head Start, Inc. does not provide federal funds to sub-recipients.