Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal award programs of Healthy Communities of the Capital Area. All federal awards received directly from federal agencies as well as federal awards passed through other governmental agencies are included on the schedule. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Because the schedule presents only a selected portion of the operations of Healthy Communities of the Capital Area, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Healthy Communities of the Capital Area.
The accompanying Schedule of Expenditures of Federal Awards is presented using the accrual basis of accounting. Healthy Communities of the Capital Area has elected to use the 10% (and 15% on grants beginning after October 1, 2024) de minimis indirect cost rate allowed under the Uniform Guidance. beginning after October 1, 2024) de minimis indirect cost rate allowed under the Uniform Guidance.