Notes to SEFA
Title: Basis of Presentation
Accounting Policies: The significant accounting policies used in preparing the SEFA follow the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Not applicable
The accompanying schedule of expenditures of federal awards (the “Schedule”) includes
the federal grant activity of the United Indian Health Services, Inc. (the “Organization”)
under programs of the federal governments for the year ended June 30, 2023. The
information in this schedule is presented in accordance with requirements of the Title 2
U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards (the “Uniform Guidance”). Because
the schedule presents only a selected portion of the operations of the Organization, it is not
intended to and does not present the financial position, changes in net assets, or cash
flows of the Organization.
Title: Summary of Significant Accounting
Accounting Policies: The significant accounting policies used in preparing the SEFA follow the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Not applicable
Expenditures reported on the schedule 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.
Title: Indirect Cost Rate
Accounting Policies: The significant accounting policies used in preparing the SEFA follow the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Not applicable
The Organization has elected not to use 10% de minimis indirect cost rate as allowed
under Uniform Guidance.
Title: Noncash Federal Award
Accounting Policies: The significant accounting policies used in preparing the SEFA follow the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Not applicable
The Supplemental Nutrition Program for Women, Infants, and Children (WIC) (CFDA
10.557) is a State of California administered program that uses nonprofit organizations to
assist in screening participant eligibility and distribution of WIC food instruments.
Distributed WIC food instruments are issued, controlled, valued, audited, and cancelled by
the State of California. The total amount of noncash WIC vouchers redeemed by the
Organization participants was $300,020 for fiscal year ended June 30, 2023. These
amounts are not included in the Schedule and are not reported in the Organization’s
financial statements.
Title: Balance of Outstanding Loan
Accounting Policies: The significant accounting policies used in preparing the SEFA follow the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Not applicable
The Organization had an outstanding loan with USDA as of June 30, 2023, with a balance
of $1,324,584. The loan balance outstanding at the beginning of the year was included in
the federal expenditures presented in the Schedule. There were no new loans received
during the year ended June 30, 2023.