Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Lutheran Manor of the Lehigh Valley, Inc. 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, Cost 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 basic consolidated financial statements.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized using the principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Cost Principles, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Lutheran Manor of the Lehigh Valley, Inc. has elected not to use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance.
There are no expenditures to sub-recipients