Notes to SEFA
Accounting Policies: Ependitures 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.
De Minimis Rate Used: N
Rate Explanation: Health Education, Assessment, and Leadership, Inc. has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. However, HEAL does not use an indirect cost rate.