Notes to SEFA
Title: LOANS AND LOAN GUARANTEES
Accounting Policies: This schedule is presented on the accrual basis of accounting. The information in this schedule ispresented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part200 , Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards(Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amountspresented in, or used in the preparation of the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The auditee had no loans or loan guarantees during or at the end of the year, except for the loanspayable to USDA Rural Development and to banks, which are indicated in the Notes to the basicfinancial statements of the Organization.
Title: PASS THROUGH FUNDS
Accounting Policies: This schedule is presented on the accrual basis of accounting. The information in this schedule ispresented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part200 , Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards(Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amountspresented in, or used in the preparation of the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Organization did not pass through any funds to subrecipients.
Title: PROVIDER RELIEF FUNDS
Accounting Policies: This schedule is presented on the accrual basis of accounting. The information in this schedule ispresented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part200 , Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards(Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amountspresented in, or used in the preparation of the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
These funds were received between April 10, 2020 and June 30, 2020. The funds were expended betweenfiscal year 2020 and fiscal year 2021. Funds are reported in compliance with the applicable reportingperiod per the Compliance Supplement.