Notes to SEFA
Title: Relationship to Basic Financial Statements
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Healthy Start, Inc. for the year ended September 30, 2022. 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, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Healthy Start, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flow of Health Start, Inc.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
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. Therefore, some amounts presented in the schedule may differ from amounts presented or used in the presentation of the basic financial statements.
Title: Child Abuse and Neglect Discretionary Activities
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Healthy Start, Inc. for the year ended September 30, 2022. 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, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Healthy Start, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flow of Health Start, Inc.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
During the years ended September 30, 2022, funds totaling $1,470,867 were received from Allegheny County, PA Department of Human Services. Based upon information received by the county, the source of funds includes federal (CFDA 93.670) and non-federal funding. Allegheny County has not provided Healthy Start, Inc. with enough information to determine the amount of federal funds included. Because the federal portion of the expenditures is unknown, the full amount is included in the accompanying schedule of expenditures of federal awards.