Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the expenditures of Cambridge Health Alliance (the “Alliance”) under programs of the federal government for the year ended June 30, 2025. Expenditures reported in the Schedule are reported on the accrual basis of accounting. The information in this Schedule is presented in accordance with the requirements of the 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 basic financial statements of the Alliance. Assistance listing numbers and pass-through numbers are provided when available. The Schedule includes adjustments made to amounts reported in prior years in the normal course of business. For purposes of the Schedule, federal awards include all grants, contracts and similar agreements entered into directly by the Alliance with agencies and departments of the federal government andall subawards to the Alliance by nonfederal organizations pursuant to federal grants, contracts and similar agreements.
The Alliance applies its predetermined approved facilities and administrative rate when charging indirect costs to federal awards rather than the 10% de minimis cost rate from July 1, 2024 to September 30, 2024 and 15% de minimis cost rate from October 1, 2024 to June 30, 2025 as described in Section 200.414 of the Uniform Guidance.
The Alliance determines participant eligibility for receipt of food vouchers as part of the Special Supplemental Nutrition Program for the Women, Infants and Children program (Assistance Listing #10.557). Of the $4,217,537 in expenditures presented in the Schedule, $1,162,959 represents direct costs incurred by the Alliance for this program. The food vouchers for which the Alliance determined eligibility for amounted to $3,054,578 for the year ended June 30, 2025.
The Schedule includes grant activity related to the COVID-19 – Disaster Grants – Public Assistance (Presidentially Declared Disasters) FEMA Category B –Emergency Protective Measures 4496DR-MA funds Assistance Listing Number 97.036. As required based on the guidance in the 2025 OMB Compliance Supplement, the Schedule includes funds obligated between July 1, 2024 and June 30, 2025. The Schedule thus includes $32,866,909 of reportable amounts.