Notes to SEFA
Title: Note 4: Sub-Recipients
Accounting Policies: Note 1: GeneralThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activityof the Utah Navajo Health System, Inc. (the Organization) under programs of the federal governments for theyear ended September 30, 2022. The information in the schedule is presented in accordance with requirementsof the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles andAudit Requirements for Federal Awards (the Uniform Guidance). Because the Schedule presents only a selectedportion of the operations of the Organization, it is not intended to and does not present the financial position,changes in net assets, or cash flows of the Organization.Note 2: Basis of AccountingExpenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures arerecognized following the cost principles contained in the Uniform Guidance wherein certain types of expendituresare not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presentedwhere available.
De Minimis Rate Used: N
Rate Explanation: Note 3: Indirect Cost RateThe Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the UniformGuidance.
The Organization provided federal awards from the U.S. Department of Justice to Victim Witness Services ofCoconino County in the amount of $506,056.