Notes to SEFA
Title: Basis of Presentation
Accounting Policies: Expenditures reported on the SEFA are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Frontera Healthcare Network has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. There are no indirect costs allocated to the major grant program.
The accompanying schedule of expenditures of federal awards (SEFA) includes the federal award activity of Frontera Healthcare Network under programs of the federal government for the year ended December 31, 2022. The information in the SEFA 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 SEFA presents only a selected portion of the operations of Frontera Healthcare Network, it is not intended to and does not present the financial position, activities, and changes in net assets, or cash flows of Frontera Healthcare Network.
Title: Subrecipients
Accounting Policies: Expenditures reported on the SEFA are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Frontera Healthcare Network has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. There are no indirect costs allocated to the major grant program.
Frontera Healthcare Network did not provide any federal awards to subrecipients during the year ended December 31, 2022