Notes to SEFA
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Birch Tree Communities, Inc. under programsof the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Codeof Federal Regulations Part 200, Uniform Administrative Requirements, Cost of Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Becausethe Schedule presents only a selected portion of the operations of Birch Tree Communities, Inc., it is not intended to and does not present the financial position,changes in net assets, or cash flows of Birch Tree Communities, Inc.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.