Notes to SEFA
Accounting Policies: (1) Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in Title 2 U.S. Code ofFederal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards , wherein certain types of expenditures are not allowable or arelimited as to reimbursement.(2) Pass-through entity identifying numbers are presented where available.(3) The Clinic did not elect the 10% de minimus indirect cost rate because they only requestdirect costs for reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.