Notes to SEFA
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal granting activity of
Kids' Voice of Indiana, Inc. (Kids’ Voice) 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. Therefore, some amounts presented in this schedule may differ from
amounts presented in or used in the preparation of the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: Kids’ Voice elected to not use the 10% de minimis indirect cost rate as covered in section 200.414 of the
Uniform Guidance for Federal Award except for the Coronavirus Local Fiscal Recovery Fund .