Notes to SEFA
Title: Subrecipients
Accounting Policies: The schedule of expenditures of federal awards includes the federal award activity of Northeast Kansas AreaAgency on Aging, Inc. (the Agency) under programs of the federal government for the year ended September 30,2022. The Northeast Kansas Foundation for Aging Services, Inc. (the Foundation) did not operate any programsof the federal government during the year ended September 30, 2022.The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of FederalRegulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for FederalAwards (Uniform Guidance). Expenditures reported on the schedule are reported on the accrual basis ofaccounting, modified to include capitalized asset purchases and to exclude depreciation expense. Suchexpenditures are recognized following the cost principles contained in the Uniform Guidance, or other applicableregulatory guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Organization did not provide any federally sourced funding or assistance to subrecipients.