Notes to SEFA
Basis of Accounting: The accompanying schedule of expenditures of federal awards (SEFA) includes the federal grant activity of Emanate Health and Affiliates and is presented on the accrual basis of accounting. The information in the SEFA is presented in accordance with the requirements of the provisions of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The SEFA does not include payments received under the traditional Medicare and Medicaid reimbursement programs, as these programs are outside the scope of the Uniform Guidance. There were no donated goods and personal protective equipment received from federal sources that required recognition or disclosure in the notes to the SEFA.
Emanate Health and Affiliates has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
In fiscal year 2024, Emanate Health and Affiliates received approval from the Federal Emergency Management Agency for 10 projects related to the reimbursement of eligible expenditures of $7,336,959 incurred in previous fiscal years. These previous years’ expenditures are included in the SEFA in the current year in accordance with guidance provided by the U.S. Department of Homeland Security.