Notes to SEFA
Accounting Policies: Basis of Presentation and Significant Accounting Policies:The Schedule of Expenditures of Federal and Other Governmental Awards (the Schedule) includes the governmental award activity of Jewish Family and Community Services East Bay (JFCS East Bay) for the year ended June 30, 2022. The Federal awards in this Schedule are presented 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). The non-Federal awards are presented pursuant to certain non-Federal contracts. Because the Schedule presents only a portion of the operations of JFCS East Bay, it is not intended to and does not present the financial position, changes in net assets or cash flows of JFCS East Bay. 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.
De Minimis Rate Used: N
Rate Explanation: JFCS East Bay has elected to not use the 10% de minimis indirect cost rate. JFCS East Bay applies indirect costs in accordance with the specific terms of its award agreements.