Notes to SEFA
Title: Note 2. Summary of Significant Accounting Policies
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Chilkat Indian Village under programs of the federal government for the year ended December 31, 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). Because the Schedule presents only a selected portion of the operations of Chilkat Indian Village, it is not intended to and does not present the basic financial statements of Chilkat Indian Village.
De Minimis Rate Used: N
Rate Explanation: Chilkat Indian Village has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform guidance.
Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
Title: Note 3. Passed Through Awards
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Chilkat Indian Village under programs of the federal government for the year ended December 31, 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). Because the Schedule presents only a selected portion of the operations of Chilkat Indian Village, it is not intended to and does not present the basic financial statements of Chilkat Indian Village.
De Minimis Rate Used: N
Rate Explanation: Chilkat Indian Village has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform guidance.
No amounts were passed through to subrecipients
Title: Note 4. 477 Cluster
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Chilkat Indian Village under programs of the federal government for the year ended December 31, 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). Because the Schedule presents only a selected portion of the operations of Chilkat Indian Village, it is not intended to and does not present the basic financial statements of Chilkat Indian Village.
De Minimis Rate Used: N
Rate Explanation: Chilkat Indian Village has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform guidance.
Grant TitleGrant NumberALNExpendituresU.S. Department of Health and Human Services: OIEED WFD 477 Program A17AV0015693.596$9,355 COVID-19 OIEED WFD 477 ProgramA21AV0030493.57599,584U.S. Department of the Interior: Social Services AssistanceA19AV0091615.025104Total 477 Cluster$109,043