Notes to SEFA
Accounting Policies: Basis of PresentationThe accompanying Schedule of Expenditures of Federal Awards (SEFA) includes all federal grantactivity of Meals on Wheels People, Inc. (the Organization). The information in the SEFA ispresented in accordance with the requirements of Title 2 of U.S. Code of Federal Regulations Part200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for FederalAwards (Uniform Guidance).Because the SEFA presents only a selected portion of the operations of the Organization, it is notintended to and does not present the financial position, changes in net assets, or cash flows of theOrganization. Therefore, some amounts presented in the SEFA may differ from amounts presentedin, or used in the preparation of, the financial statements.Pass-through identifying numbers are presented when available.ExpendituresExpenditures reported on the SEFA are reported on the accrual basis of accounting. Suchexpenditures 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.