Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule), includes the federal award activity of Intermountain Centers for Human Development, Inc. under programs of the federal government for the year ended September 30, 2023. The information in the Schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Intermountain Centers for Human Development, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Intermountain Centers for Human Development, Inc..
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable either the cost principles in OMB Circular A-122, Cost Principles for Nonprofit Organizations, or the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Intermountain Centers for Human Development, Inc. has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
The program titles and ALN or federal identification numbers were obtained from the federal or pass-through grantor of the update to the Catalog of Federal Domestic Assistance.