Notes to SEFA
Title: 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 where certain types of
expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Midland Center for Independent Living d/b/a Disability Network of Mid-Michigan has elected not to use the 10
percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award
activity of Midland Center for Independent Living d/b/a Disability Network of Mid-Michigan under programs of
the federal government for the year ended September 30, 2024. The information in this 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 Midland Center for
Independent Living d/b/a Disability Network of Mid-Michigan, it is not intended to and does not present the
financial position, changes in net assets, or cash flows of Midland Center for Independent Living d/b/a
Disability Network of Mid-Michigan.
Title: Reconciliation to the Financial Statements
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 where certain types of
expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Midland Center for Independent Living d/b/a Disability Network of Mid-Michigan has elected not to use the 10
percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The federal grants per the financial statements reconciles to the total expenditures of federal awards as
follows:
Expenditures per the schedule of expenditures of federal awards $ 864,429
State portion included in federal grants on statement of activities 1,077,654
Federal grant portion of Medicaid Nursing Home Transition revenues included
in fees for service revenues on statement of activities
(575,439)
Total federal grants reported on the organizations statement of activities $ 1,366,644
Title: Subrecipients
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 where certain types of
expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Midland Center for Independent Living d/b/a Disability Network of Mid-Michigan has elected not to use the 10
percent de minimis indirect cost rate as allowed under the Uniform Guidance.
No amounts were provided to subrecipients.