Notes to SEFA
Title: 1. GENERAL
Accounting Policies: Expenditures 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: WHI has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. WHI has negotiated a 34% indirect rate with George Washington University for the Allergy and Infectious Diseases Research program. The District of Columbia Department of
Health limits indirect cost recovery to 10% for the HIV Emergency Relief Project Grants and the HIV Care Formula Grants
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Washington Health Institute (WHI), under programs of the federal government for the year ended June 30, 2024. The information in the Schedule 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). Because the Schedule presents only a selected portion of the operations of WHI, it is not intended to and does not present the financial position, changes in net assets, or cash flows of WHI.
For the purposes of the Schedule, federal awards include all grants, contracts, and similar agreements entered into directly between WHI and agencies and departments of the federal government as well as federal awards passed through other agencies.
Title: 2. BASIS OF PRESENTATION
Accounting Policies: Expenditures 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: WHI has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. WHI has negotiated a 34% indirect rate with George Washington University for the Allergy and Infectious Diseases Research program. The District of Columbia Department of
Health limits indirect cost recovery to 10% for the HIV Emergency Relief Project Grants and the HIV Care Formula Grants
Expenditures 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.
Title: 3. INDIRECT COST RATE
Accounting Policies: Expenditures 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: WHI has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. WHI has negotiated a 34% indirect rate with George Washington University for the Allergy and Infectious Diseases Research program. The District of Columbia Department of
Health limits indirect cost recovery to 10% for the HIV Emergency Relief Project Grants and the HIV Care Formula Grants
WHI has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. WHI has negotiated a 34% indirect rate with George Washington University for the
Allergy and Infectious Diseases Research program. The District of Columbia Department of Health limits indirect cost recovery to 10% for the HIV Emergency Relief Project Grants and the HIV Care Formula Grants