Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) has been prepared in accordance with accounting principles generally accepted in the United States of America. Amounts included in the Schedule are actual expenditures for the year ended December 31, 2025. The accompanying Schedule presents the activity of all federal award programs of North Country Family Health Center, Inc. (the Center). 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 Center’s operations, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Center.
The schedule is presented 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.
Nonmonetary assistance is reported in the schedule at the fair value of the WIC vouchers redeemed. The total federal share of food instruments distributed by the Center totaled $3,178,208.
The Center did not elect to use the 15% de minimums rate as allowed under the Uniform Guidance.
The Center did not provide federal awards to any subrecipients for the year ended December 31, 2025.