Notes to SEFA
Title: Note 2
Accounting Policies: The Schedule of Expenditures of Federal Awards has been prepared on the accrual basis of accounting. Revenues were adjusted to balance the expenditures incurred for each project.
De Minimis Rate Used: N
Rate Explanation: The organization did not elect to use the de-minimis 10% indirect cost rate.
Extensive compliance tests, as required by the Uniform Guidance, were performed on the Health Center Program, which represents 81% of the total expenditures reflected on the Schedule of Expenditures of Federal Awards. The 20% low risk auditee was satisfied as follows: Health Center Program 93.224 $1,136,967; Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) 93.323 $139,051, Grants for Capital Development in Health Center 93.526 $126,433. Total Federal Expenditures $1,402,451. Minimum amount which must be tested $1,402,451 X 20% = $280,490. The Health Center Program exceeds $280,490 and, therefore, represents the program to which the specific compliance requirements must be applied.
Title: Note 3
Accounting Policies: The Schedule of Expenditures of Federal Awards has been prepared on the accrual basis of accounting. Revenues were adjusted to balance the expenditures incurred for each project.
De Minimis Rate Used: N
Rate Explanation: The organization did not elect to use the de-minimis 10% indirect cost rate.
The organization does not have any subrecipients.