Notes to SEFA
Title: NOTE 3 - FEDERAL ASSISTANCE LISTING NUMBERS
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Canyonlands Healthcare and is presented on the accrual basis of accounting except for amounts passed through to subrecipients, which are presented on the cash basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented 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 program titles and Federal Assistance Listing numbers were obtained from federal or pass-through grantors or the 2021 Catalog of Federal Domestic Assistance. When no Federal Assistance Listing numbers had been assigned to a program, the two digit federal agency identifier and the federal contract number were used. When there was no federal contract number, the 2-digit federal agency identifier and the word "unknown" were used.
Title: NOTE 4 - SUBRECIPIENTS
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Canyonlands Healthcare and is presented on the accrual basis of accounting except for amounts passed through to subrecipients, which are presented on the cash basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented 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 Center passed through $41,350 from Federal Assistance Listing Number 93.912 to a subrecipient during the fiscal year ended May 31, 2022.