Notes to SEFA
Title: NOTE 1 - GENERAL
Accounting Policies: The accompanying schedule of expenditures of federal awards of Elica Health Centers is presented on the accrual
basis of accounting. The information in this schedule is presented in accordance with the requirements of the
Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: Elica Health Centers has elected not to use the 15% de minimus indirect cost rate allowed under the Uniform
Guidance.
The accompanying schedule of expenditures of federal awards (the Schedule) presents the activity of all federal
financial assistance programs of Elica Health Centers under programs of the federal government for the year ended
December 31, 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 Elica Health Centers, it is not intended to and does not present the financial position, changes in
net assets, or cash flows of Elica Health Centers.
Title: NOTE 2 - BASIS OF ACCOUNTING
Accounting Policies: The accompanying schedule of expenditures of federal awards of Elica Health Centers is presented on the accrual
basis of accounting. The information in this schedule is presented in accordance with the requirements of the
Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: Elica Health Centers has elected not to use the 15% de minimus indirect cost rate allowed under the Uniform
Guidance.
The accompanying schedule of expenditures of federal awards of Elica Health Centers is presented on the accrual
basis of accounting. The information in this schedule is presented in accordance with the requirements of the
Uniform Guidance.
Title: NOTE 3 - CLAIMS
Accounting Policies: The accompanying schedule of expenditures of federal awards of Elica Health Centers is presented on the accrual
basis of accounting. The information in this schedule is presented in accordance with the requirements of the
Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: Elica Health Centers has elected not to use the 15% de minimus indirect cost rate allowed under the Uniform
Guidance.
Elica Health Centers has received federal grants for specific purposes that are subject to review and audit by the
Federal Government. Although such audits could result in expenditure disallowance under grant terms, any required
reimbursements are not expected to be material which have not already been recorded.
Title: NOTE 4 - INDIRECT COSTS
Accounting Policies: The accompanying schedule of expenditures of federal awards of Elica Health Centers is presented on the accrual
basis of accounting. The information in this schedule is presented in accordance with the requirements of the
Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: Elica Health Centers has elected not to use the 15% de minimus indirect cost rate allowed under the Uniform
Guidance.
Elica Health Centers has elected not to use the 15% de minimus indirect cost rate allowed under the Uniform Guidance.