Notes to SEFA
The accompanying Supplementary Schedule of Expenditures of Federal Awards (Schedule) presents the activity of all federal awards of Dana-Farber Cancer Institute, Inc. and Subsidiaries (the Institute). All federal awards received directly from federal agencies, as well as federal awards passed through to the Institute from other agencies, are included on the Schedule. The Schedule also denotes Assistance Listing Numbers for each award and awards passed through from the Institute to other nonfederal subrecipient organizations.
The Schedule is prepared on the accrual basis of accounting. Since the Schedule presents only a selected portion of the operations of the Institute, it is not intended to and does not present the consolidated financial position or changes in net assets of the Institute.
Indirect costs are charged to federal grants and contracts at federally approved predetermined rates. Indirect costs recovered are included in reported federal expenditures. The Institute has elected to not use the de minimis indirect cost rate allowed under the Uniform Guidance