Notes to SEFA
Title: Sub-recipients
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Lutheran Manor of theLehigh Valley, Inc., and is presented on the accrual basis of accounting. The information in this schedule is presented inaccordance 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). Therefore, some amounts presented in thisschedule may differ from amounts presented in, or used in the preparation of, the basic consolidated fanancial statements.Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized usingthe principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Cost Principles wherein certain types ofexpenditures 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.
There are no expenditures to subrecipients