Notes to SEFA
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting with the exception of ALN 93.498, which is reported in accordance with the Health Resources and Services Administration's Provider Relief Fund Reporting Portal. 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: Unique - AIDS has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.