Notes to SEFA
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federalaward activity of the Brown Family Health Center, Inc (BFHC) under programs of the federalgovernment for the fiscal year ended December 31, 2022. The information on this Schedule isprepared 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). Total federal awards per the accompanying Schedule of Expenditures of FederalAwards includes all federal revenues.Basis of Presentation:The accompanying schedule of expenditure of federal awards includes the federal grant activity ofBrown Family Health Center, Inc. and is presented on the accrual basis of accounting.Loans:There were no loans outstanding as of December 31, 2022.Indirect Cost Rate:Brown Family Health Center, Inc. has elected to use the 10-percent de minimis indirect cost rateallowed under Uniform Guidance for the following grants: State Services, Ryan White HIV/AIDSProgram Part B, Ryan White HIV/AIDS Program Part C.Subrecipients:There were no subrecipients during the year ended December 31, 2022.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.