Notes to SEFA
Title: Note 2 Program Costs
Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the basis of accounting of the District which is the modified accrual basis of accounting.
De Minimis Rate Used: Both
Rate Explanation: The amount expended includes $88,607 claimed as an indirect cost recovery using an approved indirect cost rate of 26.8% for programs other than BCCHP and Wisewoman.
The amount expended includes $19,969 claimed as an indirect cost recovery for BCCHP and Wisewoman programs using the 10% de minimis indirect cost allowed under the Uniform Guidance.
The amounts shown as current year expenditures represent only the federal portion of the program costs. Entire program costs, including the Yakima Health District portion may be more than shown.