Notes to SEFA
Accounting Policies: The Schedule is presented using the accrual basis of accounting, except for amounts passed through to subrecipients, which are reported when the disbursement is made to the subrecipient. For the purposes of the Schedule, federal awards include all federal assistance entered into directly between the Organization and the federal government and also between the Organization and other primary federal awards recipients.
De Minimis Rate Used: N
Rate Explanation: The Organization cannot use the 10 percent de minimis indirect cost rate as allowed by the Uniform Guidance, as they have an established negotiated indirect cost rate agreement with the United States Department of Health and Human Services.