Notes to SEFA
Accounting Policies: The accompanying schedule of expenditures of federal awards (the “schedule”) includes the federal grant activity East Liberty Family Health Care Center, Inc. (the “Center”) under programs of the federal government for the year ended June 30, 2021. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 2000, Uniform Administrative Requirements, Cost Principle, and Audit Requirements for Federal Awards (“Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of the Center, it is not intended to and does not present the financial position, or cash flows of the Center. Expenditures reported on 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.
De Minimis Rate Used: N
Rate Explanation: ELFHCC does not use the de minimus cost rate