Notes to SEFA
Title: PASS-THROUGH STATE AGENCIES
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expendituresare recognized following the cost principles contained in the Uniform Guidance and OMB Circular A-122,Cost Principles for Non-Profit Organizations wherein certain types of expenditures are not allowable or arelimited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or creditsmade in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The YWCA of Western Massachusetts, Inc. and Affiliate has elected not to use the 10 percent de minimisindirect cost rate allowed under the Uniform Guidance.
Expenditures of federal awards for funds passed through state agencies are based on information providedby the Commonwealth of Massachusetts Operational Services Division.