Notes to SEFA
Title: Reconciliation to the Financial Statements
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles contained in the Uniform Guidance where certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
See Notes to the Schedule of Expenditures of Federal Awards for reconciliation.
Title: Related Party Transactions
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles contained in the Uniform Guidance where certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
The board members of Center for Healthcare Research and Transformation are in management positions at various organizations that do business with Center for Healthcare Research and Transformation. Of the amounts listed on the schedule of expenditures of federal awards there were $46,423 in expenses to related party organizations.
Title: Subrecipients
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles contained in the Uniform Guidance where certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
The following vendors are subrecipients: Access Health, Avalon Housing, Greater Flint Health Coalition, Health Net of West Michigan, Henry Ford Allegiance Health, Home of New Vision, Jewish Family Services of Washtenaw, Livingston Community Mental Health, Packard Health Inc, Peter Change Enterprise Inc, Shelter Association of Washtenaw County, Southeastern Michigan Health Association, St Joseph Mercy Health System, UM-CCMP, Washtenaw County Community Mental Health, Washtenaw Health Plan.