Notes to SEFA
Title: 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 Grant Guidance, wherein certain types of expenditures are not allowable or are limited as
to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Denver Indian Health and Family Services has a negotiated indirect cost rate, and therefore did not use the 10% de minimis indirect
cost rate under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Denver Indian Health and family Services under programs of the federal government for the year ended Septmber 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 Denver Indian health and Family Services, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Denver Indian Health and Family Services.