Notes to SEFA
The Single Audit is the performance of a uniform audit of Walnut Street Community Health Center, Inc. and Affiliate d.b.a. Family Healthcare of Hagerstown’s federal grants in conjunction with the annual audit of the basic combined financial statements. The information in the Schedule of Expenditures of Federal Awards (SEFA) in presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The Single Audit fulfills all the Federal agencies’ audit requirements, which cover financial, compliance and internal controls. The programs tested as major programs are indicated on the Schedule of Expenditures of Federal Awards and on the Schedule of Findings and Questioned Costs and amounted to 100% of total federal award expenditures.
Single Audit testing procedures were performed for transactions occurring during the fiscal year ended February 28, 2026.
The accompanying schedule of expenditures of federal awards includes the federal grant activity of Walnut Street Community Health Center, Inc. and Affiliate d.b.a. Family Healthcare of Hagerstown and is presented on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. All costs charged to the grant are direct costs to the program. There are no indirect costs allocated to the program. The program elected not to use the 15% de minimis indirect cost rate. The program had no subrecipients.