Notes to SEFA
Basis of Accounting The accompanying schedule of expenditures of federal awards includes the federal grant activity of the K'ima:w Medical Center (the “Medical Center”) and 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, Costs Principles and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the financial statements. Indirect Cost Rate The Medical Center has elected not to use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance. Other Direct Reimbursements The Medical Center receives certain direct reimbursement revenue from federal agencies under the Medicare and Medicaid programs, which are not subject to the requirements of the Uniform Guidance and are not presented in the accompanying schedule of expenditures of federal awards.
The federal granting agency is responsible for providing the Medical Center with the ALN number for each grant or contract. In cases where the federal granting agency did not provide the ALN number to the Medical Center, other available identifying numbers are presented on the schedule of expenditures of federal awards.
The Medical Center did not provide federal awards to subrecipients during the year ended September 30, 2023.