Notes to SEFA
Title: SUBRECIPIENTS
Accounting Policies: 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 allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate. The Network has a federally negotiated indirect cost rate of 39.0% for its program.
There were no federal awards provided to subrecipients.
Title: BASIS OF PRESENTATION
Accounting Policies: 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 allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate. The Network has a federally negotiated indirect cost rate of 39.0% for its program.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Network under programs of the federal government for the year ended September 30, 2022. 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 operations of the Network, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of the Network.
Title: RECEIVABLE FROM DEPARTMENT OF HEALTH AND HUMAN SERVICES
Accounting Policies: 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 allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate. The Network has a federally negotiated indirect cost rate of 39.0% for its program.
The Network submits requests for reimbursement to the Department of Health and Human Services on a periodic basis. At September 30, 2022, $170,404 was outstanding from the Department of Health and Human Services.