Notes to SEFA
Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Zender Environmental Health and Research Group under programs of the federal government for the nine months ended September 30, 2023. The information in this Schedule is presented in accordance with the requirements of the 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 Zender Environmental Health and Research Group, it is not intended to and does not represent the financial position, change in net assets or cash flows of Zender Environmental Health and Research Group.Expenditures reported on the Schedule are reported on the full 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. Zender Environmental Health and Research Group has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance .
De Minimis Rate Used: N
Rate Explanation: no allocation to federal grants