Notes to SEFA
The accompanying schedule of expenditures of federal awards (“the Schedule”) includes the federal grant activity of Harvard Street Neighborhood Health Center, Inc. under programs of the federal government for the year ended June 30, 2025. 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 (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Harvard Street Neighborhood Health Center, Inc. it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of Harvard Street Neighborhood Health Center, Inc.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The following program cluster, as defined by the Uniform Guidance, was treated as a single program for determining major programs: Health Center Cluster 93.224 and 93.527 $1,996,004
Harvard Street Neighborhood Health Center, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.