Notes to SEFA
The accompanying schedule of expenditures of federal awards includes the federal grant activity of Southwest Louisiana Primary Health Care
Center, Inc., and is presented on the accrual basis of accounting. The information on this schedule is presented in accordance with the requirements
of Title 2 of U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements
for Federal Awards (Uniform Guidance). Certain costs have been allocated to the federal program in accordance with OMB Circular A-122,
Cost Principles of Non-Profit Organizations. The amounts presented in this schedule do not differ from the amounts presented in, or used
in the preparation of the financial statements. Southwest Louisiana Primary Health Care Center, Inc. has elected not to use the 15 percent
de minimis indirect cost rate as allowed under the Uniform Guidance.