Notes to SEFA
Title: BASIS OF PRESENTATION
Accounting Policies: Expenditures reported on the Schedule are reported on the modified-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. Negative amounts, if any, shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The Healing Lodge has a negotiated indirect cost rate of 34.50% with the U.S. Department of Health and Human Services and has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal and nonfederal awards (the Schedule) includes the award activity of The Healing Lodge of the Seven Nations (the Healing Lodge) under programs of the federal government, the State of Washington, and other funding sources for the year ended December 31, 2023. The information in this Schedule 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 Schedule presents only a selected portion of the operations of the Healing Lodge, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Healing Lodge.
Title: SUBRECIPIENTS
Accounting Policies: Expenditures reported on the Schedule are reported on the modified-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. Negative amounts, if any, shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The Healing Lodge has a negotiated indirect cost rate of 34.50% with the U.S. Department of Health and Human Services and has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Of the expenditures presented in the Schedule, the Healing Lodge did not provide any awards to subrecipients.
Title: ASSISTANCE LISTING NUMBERS
Accounting Policies: Expenditures reported on the Schedule are reported on the modified-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. Negative amounts, if any, shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The Healing Lodge has a negotiated indirect cost rate of 34.50% with the U.S. Department of Health and Human Services and has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Every attempt has been made to determine the correct Assistance Listing Number (AL #) and award numbers for the federal award programs reported on this Schedule. When the federal agency making the award has not provided the AL # and when the appropriate number has not been determined, the number in the AL # column represents the two-digit federal department number as the prefix and the suffix has been listed as “Unknown.”
Title: DONATED PERSONAL PROTECTIVE EQUIPMENT (UNAUDITED)
Accounting Policies: Expenditures reported on the Schedule are reported on the modified-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. Negative amounts, if any, shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The Healing Lodge has a negotiated indirect cost rate of 34.50% with the U.S. Department of Health and Human Services and has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The Healing Lodge did not receive any donated Personal Protective Equipment (PPE) during the year ended December 31, 2023.