Notes to SEFA
Title: 3. COVID-19 Disaster Grants – Public Assistance (Presidentially Declared Disasters)
Accounting Policies: The schedule of expenditures of federal awards includes the federal grant activity of UC Health and is presented using the accrual basis of accounting. The information in the scheduled of expenditures and federal awards is presented in accordance with the equirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
De Minimis Rate Used: N
Rate Explanation: UC Health did not elect to utilize the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
Federal Emergency Management Agency (FEMA) projects reported under Department of Homeland Security's Disaster Grants - Public Assistance (Presidentially Declared Disasters) (Assistance Listing No. 97.036), included expenditures incurred by UC Health in fiscal year 2022 through fiscal year 2023; however, FEMA did not approve the project worksheets until fiscal year 2024. As a result, Assistance Listing No. 97.036 federal expenditures reported in the Schedule of Expenditures of Federal Awards for the year ended June 30, 2024, were incurred in prior periods.