Notes to SEFA
Accounting Policies: NOTE A GENERALThe accompanying schedule of expenditures of federal awards presents the expenditures, for the fiscal year ended September 30, 2022, of all the federal assisted programs of Coordinadora Paz para la Mujer, Inc.NOTE B ACCOUNTING BASIS The schedule of expenditures of federal awards was prepared following the modified 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 Requirements for Federal Awards (Uniform Guidance), Audits of States, Local Governments, and Non-Profit Organizations.NOTE C RELATIONSHIP TO FEDERAL FINANCIAL REPORTS Amounts reported in the accompanying Schedule of Expenditures of Federal Awards agree with the amounts reported in the related federal financial reports. However, certain federal financial reports are filed based on cash expenditures. As such, certain timing differences may exist in the recognition of revenue and expenditures between the schedule of Expenditures of Federal Awards and the federal financial reports.NOTE D FEDERAL CFDA NUMBER The Catalog of Federal Domestic Assistance (CFDA) number is a program identification number. The first two digits identify the federal department or agency that administers the program and the last three numbers are assigned by numerical sequence according with the program name within the corresponding agency.NOTE E PASS-THROUGH GRANTORS NUMBER State or local government and private entities includes within their federal proposal award the related amount of federal awards granted to COORDINADORA, also known as pass-through awards. COORDINADORA should consider these federal funds as though they were received directly from the federal government. The Uniform Guidance requires that the schedule should include the name and the identifying number assigned for federal awards received as a subrecipient. Numbers identified as N/A are not applicable or available. COORDINADORA PAZ PARA LA MUJER, INC.NOTES TO SCHEDULE OF EXPENDITURES FEDERAL FINANCIAL ASSISTANCEFOR THE YEAR ENDED SEPTEMBER 30, 2022________________________________________NOTE F RELATIONSHIP TO THE STATEMENT OF ACTIVITIES AND CHANGE IN NET ASSETSThe reconciliation of expenses in the Statement of Activities and Changes in Net Assets to the total expenditures of Federal Awards in the Schedule of Expenditures of Federal Awards is as follows:Expenses per Statement of Activities and Changes in Net Assets$ 1,896,015Less: Non-Federal Expenditures and Depreciation in Federal Programs1,053,444Plus: Federal Expended Capitalized -0-Total: Expenditures of Federal Awards in the Schedule of Expenditures of Federal Awards$ 842,571NOTE G MATCHING COSTSMatching costs, such as the nonfederal share of certain program costs, are not included in the accompanying schedule.NOTE H INDIRECT COSTSThe federal expenditures reported in the accompanying schedule did not include any indirect costs as defined by the Uniform Guidance.NOTE I PASS-THROUGHNo Federal grant has been passed-through to sub-recipient.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.