Notes to SEFA
Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal grant activity of
Desert Aids Project, Inc. d/b/a DAP Health (Organization) under programs of the federal government for the
year ended June 30, 2023. The information in this schedule is presented in accordance with the requirements of
Title 2 U.S. Code of Federal Regulation 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 Organization, it is not intended to and does not present the financial position, changes in
net assets, or cash flows of the Organization.
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. No federal financial assistance has been
provided to a subrecipient.
De Minimis Rate Used: N
Rate Explanation: The Organization has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform
Guidance.