Notes to SEFA
Title: WIC Voucher Amount.
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the Federal assistance activity of the Agency and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Award 10.557, WIC Special Supplemental Nutrition Program for Women, Infants, and Children award of $2,333,538 represents the WIC voucher amount. For purposes of the accompanying consolidated financial statements, the related revenue and expense amounts have been shown net.
Title: Donated Personal Protective Equipment (PPE) (Unaudited)
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the Federal assistance activity of the Agency and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Agency received $5,000 of donated PPE from the Federal government during the year ended September 30, 2022. The donated PPE was recorded at fair value at the time of receipt. The amount of donated PPE is not included in the accompanying Schedule of Expenditures of Federal Awards for the year ended September 30, 2022.