Notes to SEFA
Title: General
Accounting Policies: The accompanying Schedules of Expenditures of Federal Awards are presented using the accrual basis of accounting, which is described in Note 2 to DRLAs consolidated financial statements for the years ended September 30, 2022 and 2021. Such expenditures are recognized following the cost principles contained in the Uniform 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 accompanying Schedules of Expenditures of Federal Awards (the Schedules) present the activity of all federal awards of Disability Rights Louisiana (DRLA) for 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 Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). DRLAs reporting entity is defined in Note 2 to the consolidated financial statements for the year ended September 30, 2022. Eighth Muse, Inc. is not a recipient of federal awards. All federal awards received directly from federal agencies are included on the Schedules. The Schedules present only a selected portion of the operations of DRLA; it is not intended to and does not present the consolidated financial position, consolidated statement of activities, or consolidated cash flows of DRLA.
Title: Relationship to Financial Statements
Accounting Policies: The accompanying Schedules of Expenditures of Federal Awards are presented using the accrual basis of accounting, which is described in Note 2 to DRLAs consolidated financial statements for the years ended September 30, 2022 and 2021. Such expenditures are recognized following the cost principles contained in the Uniform 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.
For the year ended September 30, 2022, total federal award revenue of $2,426,638 is reported in grant revenues reflected in the consolidated statement of activities.
Title: Relationship to Federal Financial Reports
Accounting Policies: The accompanying Schedules of Expenditures of Federal Awards are presented using the accrual basis of accounting, which is described in Note 2 to DRLAs consolidated financial statements for the years ended September 30, 2022 and 2021. Such expenditures are recognized following the cost principles contained in the Uniform 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.
Amounts reported in the Schedule of Expenditures of Federal Awards agree with the amounts reported in the related federal financial reports.
Title: Subrecipients
Accounting Policies: The accompanying Schedules of Expenditures of Federal Awards are presented using the accrual basis of accounting, which is described in Note 2 to DRLAs consolidated financial statements for the years ended September 30, 2022 and 2021. Such expenditures are recognized following the cost principles contained in the Uniform 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.
DRLA did not pass through any grant amounts to subrecipients.