Notes to SEFA
The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Delaware Health Information Network (DHIN) under programs of the federal government for the year ended June 30, 2025. 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 activities of the operations of DHIN, it is not intended to and does not present the net position, changes in net position, or cash flows of DHIN.
Expenditures reported in 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 allowed or are limited as to reimbursement. DHIN has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.