Notes to SEFA
Accounting Policies: BASIS OF PRESENTATION: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federalaward activity of Five Rivers Health Centers and Affiliate under programs of the federal governmentfor the year ended December 31, 2022. The information in this Schedule is presented in accordancewith the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).Because the Schedule presents only a selected portion of the operations of Five Rivers HealthCenters and Affiliate, it is not intended to and does not present the financial position, changes in netassets, or cash flows of Five Rivers Health Centers and Affiliate. SIGNIFICANT ACCOUNTING POLICIES: (a) 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. (b) Five Rivers Health Center and Affiliate has elected not to use the 10% de minimis indirect cost rateas allowed under the Uniform Guidance. (c) There are no awards passed through to subrecipients. (d) Pass-through identifying numbers were not available.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.