Notes to SEFA
The accompanying schedule of expenditure of federal awards (the “Schedule”) includes the federal award activity of Healthy Start Coalition of Miami-Dade, Inc. (the “Coalition”) under programs of the federal government for the year ended June 30, 2025. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Coalitions, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Coalition.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The Coalition has elected not to use the de minimis indirect cost rate as allowed under the Uniform Guidance