Title: Note 3 Assistance Listings Numbers
Accounting Policies: Note 1 Basis of Presentation and Summary of Significant Accounting PoliciesThe accompanying schedule of expenditures of federal awards (Schedule) includes the federal grantactivity of the Governmental Department of the Assiniboine and Sioux Tribes of the Fort Peck IndianReservation (the Tribes) for the year ended September 30, 2022. The information in the Schedule ispresented in accordance 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). Because the Schedule presents only a selected portion of the Tribes, it is notintended to, and does not, present the financial position, changes in net position, or cash flows of theTribes. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting.Such expenditures are recognized following the cost principles contained in the Uniform Guidance, orother guidance as applicable, wherein certain types of expenditures are not allowable or are limited as toreimbursement. Negative amounts, if any, shown on the Schedule represent adjustments or credits madein the normal course of business to amounts reported as expenditures in prior years. Pass-through entityidentifying numbers are presented when available.
De Minimis Rate Used: N
Rate Explanation: Note 2 Indirect Cost RateThe Tribes have elected not to use the 10-percent de minimis indirect cost rate allowed under the UniformGuidance.
Note 3 Assistance Listings NumbersFor programs in which the Assistance Listings (AL) number is not known, or has not been provided by afunding agency, the AL number is shown with the funding agencys two-digit prefix, followed by U0x orfollowed by the programs grant number.
Title: Note 4 477 Cluster
Accounting Policies: Note 1 Basis of Presentation and Summary of Significant Accounting PoliciesThe accompanying schedule of expenditures of federal awards (Schedule) includes the federal grantactivity of the Governmental Department of the Assiniboine and Sioux Tribes of the Fort Peck IndianReservation (the Tribes) for the year ended September 30, 2022. The information in the Schedule ispresented in accordance 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). Because the Schedule presents only a selected portion of the Tribes, it is notintended to, and does not, present the financial position, changes in net position, or cash flows of theTribes. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting.Such expenditures are recognized following the cost principles contained in the Uniform Guidance, orother guidance as applicable, wherein certain types of expenditures are not allowable or are limited as toreimbursement. Negative amounts, if any, shown on the Schedule represent adjustments or credits madein the normal course of business to amounts reported as expenditures in prior years. Pass-through entityidentifying numbers are presented when available.
De Minimis Rate Used: N
Rate Explanation: Note 2 Indirect Cost RateThe Tribes have elected not to use the 10-percent de minimis indirect cost rate allowed under the UniformGuidance.
Note 4 477 ClusterThe following federal programs are part of the Tribes 477 Plan and make up the expenditures in 477Cluster programs, which are reported in the Schedule under AL 15.U01:? Department of the Interior, Bureau of Indian Affairs Indian Social Services Welfare Assistance(AL 15.113), and Indian Education Assistance to Schools (AL 15.130)? Department of Labor WIA Adult and Youth (AL 17.265)? Department of Health and Human Services Child Care and Development Program (AL 93.575and 93.596)
Title: Note 5
Accounting Policies: Note 1 Basis of Presentation and Summary of Significant Accounting PoliciesThe accompanying schedule of expenditures of federal awards (Schedule) includes the federal grantactivity of the Governmental Department of the Assiniboine and Sioux Tribes of the Fort Peck IndianReservation (the Tribes) for the year ended September 30, 2022. The information in the Schedule ispresented in accordance 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). Because the Schedule presents only a selected portion of the Tribes, it is notintended to, and does not, present the financial position, changes in net position, or cash flows of theTribes. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting.Such expenditures are recognized following the cost principles contained in the Uniform Guidance, orother guidance as applicable, wherein certain types of expenditures are not allowable or are limited as toreimbursement. Negative amounts, if any, shown on the Schedule represent adjustments or credits madein the normal course of business to amounts reported as expenditures in prior years. Pass-through entityidentifying numbers are presented when available.
De Minimis Rate Used: N
Rate Explanation: Note 2 Indirect Cost RateThe Tribes have elected not to use the 10-percent de minimis indirect cost rate allowed under the UniformGuidance.
Note 5 Reconciliation of Schedule of Expenditures of Federal Awards to Financial StatementsExpenditures on schedule of expenditures of federal awards $ 54,996,401Expenditures funded by non-federal awards, program income,and general fund transfers, which are not federal funds 15,883,885General fund expenditures 15,547,744Total expenditures on the statement of revenues, expendituresand changes in fund balances - governmental funds $ 86,428,030