Notes to SEFA
The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of the Southern Indian Health Council, Inc. (the “Council”) for the year ended September 30, 2025. The Schedule includes federal awards received directly from federal agencies, as well as federal awards passed through other agencies. 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). Because the Schedule presents only a selected portion of the operations of the Council, it is not intended to, and does not present the financial position, changes in net position or cash flows of the Council. The Council’s reporting entity is defined in Note 1 to the Council’s basic financial statements
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available.
The Council has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The Council did not provide any federal awards to subrecipients during the fiscal year 2025.