Notes to SEFA
Accounting Policies: Basis of Presentation - The accompanying schedule of expenditures of federal awards (SEFA) includes all federal grant activity of Volunteers of America of Oregon, Inc. (VOA). The SEFA is presented using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America. The information in the SEFA 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).Because the SEFA presents only a selected portion of operations of VOA, it is not intended to and does not present the consolidated financial position, consolidated changes in net assets, or consolidated cash flows of VOA. Therefore, some amounts presented in the SEFA may differ from amounts presented in, or used in, the preparation of the basic consolidated financial statements.Pass-through identifying numbers are presented when available.Expenditures - Expenditures reported on the SEFA 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. Expenditures reported on the SEFA for the COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (Assistance Listing Number 93.498) are based on the report that is required to be submitted to the Health Resources and Service Administration (HRSA) reporting portal.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.