Notes to SEFA
Title: Provider Relief Funds
Accounting Policies: The accompanying schedule of expenses of federal awards of Southern Indian Health Council, Inc. is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: Southern Indian Health Council, Inc. allocates certain costs of administration and operations to programs based on a negotiated Indirect Cost Agreement. Southern Indian Health Council, Inc. received a provisional indirect cost rate of 39.5% from the Department of Health and Human Services for the year ended September 30, 2022. Accordingly, Southern Indian Health Council, Inc. has elected not to use the 10% de minimis indirect cost rate.
The amount of Provider Relief Funds (PRF) totaling $73,267 in the Schedule of Expenditures of Federal Awards is based upon the Period 2 PRF report submitted to the Health Resources and Services Administration.
Title: General
Accounting Policies: The accompanying schedule of expenses of federal awards of Southern Indian Health Council, Inc. is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: Southern Indian Health Council, Inc. allocates certain costs of administration and operations to programs based on a negotiated Indirect Cost Agreement. Southern Indian Health Council, Inc. received a provisional indirect cost rate of 39.5% from the Department of Health and Human Services for the year ended September 30, 2022. Accordingly, Southern Indian Health Council, Inc. has elected not to use the 10% de minimis indirect cost rate.
The accompanying schedule of expenditures of federal awards presents the activity of all federal financial assistance programs of Southern Indian Health Council, Inc. under programs of the federal government for the year ended September 30, 2022. 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). Because the schedule presents only a selected portion of the operations of Southern Indian Health Council, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Southern Indian Health Council, Inc.
Title: Claims
Accounting Policies: The accompanying schedule of expenses of federal awards of Southern Indian Health Council, Inc. is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: Southern Indian Health Council, Inc. allocates certain costs of administration and operations to programs based on a negotiated Indirect Cost Agreement. Southern Indian Health Council, Inc. received a provisional indirect cost rate of 39.5% from the Department of Health and Human Services for the year ended September 30, 2022. Accordingly, Southern Indian Health Council, Inc. has elected not to use the 10% de minimis indirect cost rate.
Southern Indian Health Council, Inc. has received federal grants for specific purposes that are subject to review and audit by the Federal Government. Although such audits could result in expenditure disallowance under grant terms, any required reimbursements are not expected to be material which have not already been recorded.