Notes to SEFA
Title: Relationship to Federal Financial Reports
Accounting Policies: (a)Reporting EntityThe Schedule of Expenditures of Federal Awards (the Schedule) includes the activity of all federal programs administered by Jewish Family Service of Dallas, Inc. (JFS). JFS organization is defined in Note 1 of JFS basic financial statements.(b) Basis of PresentationThe Schedule presents total federal awards expended for each individual program in accordance with the Uniform Guidance. (c)Basis of AccountingThe expenditures for each of the federal financial assistance programs are presented on the accrual basis of accounting, which is defined in Note 1 of JFS basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee is subject to negotiated indirect cost rates and, therefore, is not eligible to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance, section 414.
The amounts reported in the financial reports agree with the amounts reported in the accompanying Schedule which is prepared on the basis explained in Note 1 of JFS financial statements.
Title: Insurance Coverage
Accounting Policies: (a)Reporting EntityThe Schedule of Expenditures of Federal Awards (the Schedule) includes the activity of all federal programs administered by Jewish Family Service of Dallas, Inc. (JFS). JFS organization is defined in Note 1 of JFS basic financial statements.(b) Basis of PresentationThe Schedule presents total federal awards expended for each individual program in accordance with the Uniform Guidance. (c)Basis of AccountingThe expenditures for each of the federal financial assistance programs are presented on the accrual basis of accounting, which is defined in Note 1 of JFS basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee is subject to negotiated indirect cost rates and, therefore, is not eligible to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance, section 414.
JFS carried all required insurance coverage during the grant period.
Title: Subrecipients
Accounting Policies: (a)Reporting EntityThe Schedule of Expenditures of Federal Awards (the Schedule) includes the activity of all federal programs administered by Jewish Family Service of Dallas, Inc. (JFS). JFS organization is defined in Note 1 of JFS basic financial statements.(b) Basis of PresentationThe Schedule presents total federal awards expended for each individual program in accordance with the Uniform Guidance. (c)Basis of AccountingThe expenditures for each of the federal financial assistance programs are presented on the accrual basis of accounting, which is defined in Note 1 of JFS basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee is subject to negotiated indirect cost rates and, therefore, is not eligible to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance, section 414.
JFS made no payments to subrecipients during the year.