Notes to SEFA
Title: Note 1 - General
Accounting Policies: The accompanying schedule of expenditures of federal awards of Northern Valley Indian Health, Inc. is presented on
the accrual basis of accounting. 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).
De Minimis Rate Used: N
Rate Explanation: Northern Valley Indian Health, Inc. allocates certain costs of administration and operations to programs based on a
negotiated Indirect Cost Agreement. Northern Valley Indian Health, Inc. received a provisional indirect cost rate of
32.60% from the Department of Health and Human Services for the years ended December 31, 2024 and 2023.
Accordingly, Northern Valley Indian Health, Inc. has elected not to use the 10% de minimis indirect cost rate.
The accompanying schedule of expenditures of federal awards presents the activity of all federal financial assistance
programs of Northern Valley Indian Health, Inc. under programs of the Federal Government for the year ended
December 31, 2024. Because the schedule presents only a selected portion of the operations of Northern Valley
Indian Health, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash
flows of Northern Valley Indian Health, Inc.
Title: Note 3 - Claims
Accounting Policies: The accompanying schedule of expenditures of federal awards of Northern Valley Indian Health, Inc. is presented on
the accrual basis of accounting. 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).
De Minimis Rate Used: N
Rate Explanation: Northern Valley Indian Health, Inc. allocates certain costs of administration and operations to programs based on a
negotiated Indirect Cost Agreement. Northern Valley Indian Health, Inc. received a provisional indirect cost rate of
32.60% from the Department of Health and Human Services for the years ended December 31, 2024 and 2023.
Accordingly, Northern Valley Indian Health, Inc. has elected not to use the 10% de minimis indirect cost rate.
Northern Valley Indian Health, Inc. 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.