Notes to SEFA
Title: NOTE 1 - BASIS OF ACCOUNTING
Accounting Policies: Expenditures reported on the SEFA are reported on the accrual basis of accounting. These 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 shown on the SEFA,
if any, represent adjustments or credits made in the normal course of business to amounts reported as
expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: Expenditures included in the schedule represent both direct costs and indirect costs. GHC 9-1-1 uses the
10% de minimus indirect cost rate allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards (SEFA) includes the federal grant activity
of GHC 9-1-1, and is presented on the accrual basis of accounting.
The SEFA 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). Therefore, some amounts presented in this SEFA may differ from amounts
presented in, or used in the preparation of, the basic financial statements.
Title: NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Accounting Policies: Expenditures reported on the SEFA are reported on the accrual basis of accounting. These 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 shown on the SEFA,
if any, represent adjustments or credits made in the normal course of business to amounts reported as
expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: Expenditures included in the schedule represent both direct costs and indirect costs. GHC 9-1-1 uses the
10% de minimus indirect cost rate allowed under the Uniform Guidance.
Expenditures reported on the SEFA are reported on the accrual basis of accounting. These 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 shown on the SEFA,
if any, represent adjustments or credits made in the normal course of business to amounts reported as
expenditures in prior years.
Title: NOTE 3 - INDIRECT COST RATE
Accounting Policies: Expenditures reported on the SEFA are reported on the accrual basis of accounting. These 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 shown on the SEFA,
if any, represent adjustments or credits made in the normal course of business to amounts reported as
expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: Expenditures included in the schedule represent both direct costs and indirect costs. GHC 9-1-1 uses the
10% de minimus indirect cost rate allowed under the Uniform Guidance.
Expenditures included in the schedule represent both direct costs and indirect costs. GHC 9-1-1 uses the
10% de minimus indirect cost rate allowed under the Uniform Guidance.
Title: NOTE 4 - RELATIONSHIP OF THE SCHEDULE TO FINANCIAL REPORTS SUBMITTED TO GRANT
AWARDING AGENCIES
Accounting Policies: Expenditures reported on the SEFA are reported on the accrual basis of accounting. These 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 shown on the SEFA,
if any, represent adjustments or credits made in the normal course of business to amounts reported as
expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: Expenditures included in the schedule represent both direct costs and indirect costs. GHC 9-1-1 uses the
10% de minimus indirect cost rate allowed under the Uniform Guidance.
Expenditures included in the schedule may differ from amounts reflected in the financial reports submitted
to grant awarding agencies for the following reasons:
Expenses accrued at the end of GHC 9-1-1’s fiscal year may not be included in the financial reports
submitted to grant awarding agencies until after year-end; and
Differences may exist between grant periods and GHC 9-1-1’s accounting period.