Notes to SEFA
Title: NOTE 1
Accounting Policies: This schedule is presented on the modified accrual basis of accounting. There are no subrecipients of these funds
De Minimis Rate Used: N
Rate Explanation: The Auditee directly allocates 100 percent of program costs
This schedule is presented on the modified accrual basis of accounting. The federal award represents 66% of total contract funds received ($1,420,710) from the Kentucky Cabinet for Health and Family Services.
Title: NOTE 2
Accounting Policies: This schedule is presented on the modified accrual basis of accounting. There are no subrecipients of these funds
De Minimis Rate Used: N
Rate Explanation: The Auditee directly allocates 100 percent of program costs
There are no subrecipients of these funds
Title: NOTE 3
Accounting Policies: This schedule is presented on the modified accrual basis of accounting. There are no subrecipients of these funds
De Minimis Rate Used: N
Rate Explanation: The Auditee directly allocates 100 percent of program costs
The Program has elected not to use the 10 percent de minimus indirect cost rate as allowed by the Uniform Guidance. The Program directly allocates 100% of project costs and has no indirect costs.