Notes to SEFA
Accounting Policies: Note 1: Basis of Presentation The accompanying schedule of expenditures of federal awards (Schedule) includes the federalaward activity of Arisa Health, Inc. (the Corporation) under programs of 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. Code of FederalRegulations 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 the Corporation, it is notintended to and does not present the financial position, changes in net assets or cash flows of the Corporation. Note2: Summary of Significant Accounting Policies and Expenditures reported on the Schedule are reported on the accrual basis ofaccounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, whereincertain types of expenditures are not allowable or are limited as to reimbursement. Note 3: Indirect Cost Rate:The Corporationhas elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.