Notes to SEFA
Direct and indirect costs are charged to awards in accordance with cost principles contained in the United States Department of Health and Human Services Cost Principles for Hospitals at 45 CFR Part 75 Appendix IX for awards subject to the Uniform Guidance. Under these cost principles, certain types of expenditures are not allowable or are limited as to reimbursement.
The Uniform Guidance provides for a 10% de minimis indirect cost rate election; however, the Institution did not make this election and uses a negotiated indirect cost rate.
The Schedule reflects federal expenditures for all individual grants that were active during the year. The categorization of expenditures by program included in the Schedule is based on the Assistance Listings. Changes in the categorization of expenditures occur based on revisions to the Assistance Listings, which are issued periodically.