Notes to SEFA
Title: Program Clusters
Accounting Policies: Basis of Presentation - The accompanying schedule of expenditures of federal awards (the Schedule) includes all federal grant activity of OCHIN, Inc. (OCHIN) and California Telehealth Network (CTN), (collectively the Organization) for the year ended August 31, 2023. 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). Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the consolidated financial statements. Because the Schedule 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. Pass-through entity identifying numbers are presented when available.
Expenditures - Expenditures reported on the Schedule are reported on the accrual basis of accounting. Expenditures are recognized following cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Both
Rate Explanation: OCHIN has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. CTN has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
The following federal programs are part of a larger program cluster as defined by the 2023 Compliance Supplement during the year ended August 31, 2023: See notes to the SEFA for chart/table. There were no other expenditures of federal awards from other federal assistance listing numbers that are included in the above program clusters. Accordingly, the Schedule includes only the programs within the clusters that had federal expenditures.