Notes to SEFA
The accompanying schedule of expenditures of federal awards (SEFA) includes the federal award activity of National Association of County and City Health Officials and Affiliate (the Organization) under programs of the federal government for the year ended June 30, 2025. The information on the SEFA 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 SEFA presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
Expenditures reported on the SEFA 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.
The Organization has elected not to use the de minimis indirect cost rate permitted under Uniform Guidance.