Notes to SEFA
Title: Basis of Accounting
Accounting Policies: Basis of Accounting; Schedule of Expenditures of Federal Awards; Indirect Cost Rate; Pass-through Grantors' Identifying Number
De Minimis Rate Used: N
Rate Explanation: The Organization is not using the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The Organization utilizes the accrual basis of accounting for these funds and the accompanying schedule of expenditures of federal awards has been prepared accordingly.
Title: Schedule of Expenditures of Federal Awards
Accounting Policies: Basis of Accounting; Schedule of Expenditures of Federal Awards; Indirect Cost Rate; Pass-through Grantors' Identifying Number
De Minimis Rate Used: N
Rate Explanation: The Organization is not using the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The schedule of expenditures of federal awards presented is prepared from only the accounts of the grant programs and, therefore, does not present the financial position or results of operations of Promesa Behavioral Health.
Title: Indirect Cost Rate
Accounting Policies: Basis of Accounting; Schedule of Expenditures of Federal Awards; Indirect Cost Rate; Pass-through Grantors' Identifying Number
De Minimis Rate Used: N
Rate Explanation: The Organization is not using the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The Organization is not using the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: Pass-Through Grantors' Identifying Number
Accounting Policies: Basis of Accounting; Schedule of Expenditures of Federal Awards; Indirect Cost Rate; Pass-through Grantors' Identifying Number
De Minimis Rate Used: N
Rate Explanation: The Organization is not using the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
When federal awards are received from a pass-through grantor, the Schedule of Expenditures of Federal Awards shows, if
available, the identifying number assigned by the pass-through grantor. When no identifying number is shown, the
Organization determined that no identifying number is assigned for the program, or the Organization was unable to obtain an identifying number from the pass-through grantor.