Notes to SEFA
Accounting Policies: Note A – Basis of Presentation
The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award
activity of Berhe Group Home, Inc. 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 Berhe Group Home, Inc., it is not intended to and does not present the
financial position, changes in net assets, or cash flows of Berhe Group Home, Inc.
Note B – Summary of Significant 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: Note C – De Minimis Indirect Cost Rate
Berhe Group Home, Inc., has not elected to use the 10% de minimis indirect cost rate allowed under the
Uniform Guidance.