Notes to SEFA
The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of the Healthy Start Coalition of Flagler & Volusia Counties, Inc. under programs of the federal government for the year ended June 30, 2024. 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 Healthy Start Coalition of Flagler & Volusia Counties, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Healthy Start Coalition of Flagler & Volusia Counties, 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Healthy Start Coalition of Flagler & Volusia Counties, Inc. has elected not to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance.
Healthy Start Coalition of Flagler & Volusia Counties, Inc. received certain federal awards from pass-through awards from state and other funding agencies. The total amount of such pass-through awards is included in the Schedule of Expenditures of Federal Awards.