Notes to SEFA
Title: Note A - Uniform Guidance
Accounting Policies: Note B - Accounting Policies
The accompanying schedule of expenditures of federal awards is prepared on the accrual basis of
accounting.
The expenditure threshold for classification as a Type A program is $750,000.
The Organization has elected not to use the 10% de minimis indirect cost rate allowed under Title 2 U.S.
Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost principles, and Audit
Requirements for Federal Awards ("Uniform Guidance").
There were no awards passed through to subrecipients.
De Minimis Rate Used: N
Rate Explanation: N/A
The Schedule of Expenditures of Federal Awards ("SEFA") includes the federal award activity of Mountain
Peoples Health Councils, Inc. under programs of the federal government for the year ended May 31, 2024.
The information in the SEFA is presented in accordance with the requirements of the Uniform Guidance.
Because the SEFA presents only a selected portion of the operations of Mountain Peoples Health Councils,
Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows
of Mountain Peoples Health Councils, Inc.
Title: Note B - Accounting Policies
Accounting Policies: Note B - Accounting Policies
The accompanying schedule of expenditures of federal awards is prepared on the accrual basis of
accounting.
The expenditure threshold for classification as a Type A program is $750,000.
The Organization has elected not to use the 10% de minimis indirect cost rate allowed under Title 2 U.S.
Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost principles, and Audit
Requirements for Federal Awards ("Uniform Guidance").
There were no awards passed through to subrecipients.
De Minimis Rate Used: N
Rate Explanation: N/A
The accompanying schedule of expenditures of federal awards is prepared on the accrual basis of
accounting.
The expenditure threshold for classification as a Type A program is $750,000.
The Organization has elected not to use the 10% de minimis indirect cost rate allowed under Title 2 U.S.
Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost principles, and Audit
Requirements for Federal Awards ("Uniform Guidance").
There were no awards passed through to subrecipients.
Title: Note C - Non-Cash Assistance
Accounting Policies: Note B - Accounting Policies
The accompanying schedule of expenditures of federal awards is prepared on the accrual basis of
accounting.
The expenditure threshold for classification as a Type A program is $750,000.
The Organization has elected not to use the 10% de minimis indirect cost rate allowed under Title 2 U.S.
Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost principles, and Audit
Requirements for Federal Awards ("Uniform Guidance").
There were no awards passed through to subrecipients.
De Minimis Rate Used: N
Rate Explanation: N/A
The Organization did not receive or expend federal awards during fiscal year 2024 in the form of non-cash
assistance.