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: David Raines Community Health Center, Inc. does not have indirect cost and has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.