Notes to SEFA
Title: Basis of Presentation
Accounting Policies: The SEFA presented the expenditures of all federal and state awards reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the grant agreements, wherein certain types of expenditures are not allowable or are limited as to reimbursements. The Organization did not elect to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Schedule of Expenditures of Federal and State Awards ("SEFA") includes the grant activity of St. John of God Health Care Services under programs of the federal and state government for the year ended September 20, 2022. The state information in this schedule is presented in accordance with the grant agreements. The amounts presented in this schedule may differ from amounts presented in or used in the presentation of the financial statements.