Notes to SEFA
Title: Note 5: Balance of Outstanding Loan
Accounting Policies: Expenditures reported on the schedule are reported on the 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Organization had an outstanding loan with USDA as of June 30, 2022, with a balance of $1,422,843. The loan balance outstanding at the beginning of the year was included in the federal expenditures presented in the Schedule. There were no new loans received during the year ended June 30, 2022.
Title: Note 4: Noncash Federal Awards
Accounting Policies: Expenditures reported on the schedule are reported on the 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Supplemental Nutrition Program for Women, Infants, and Children (WIC) (CFDA 10.557) is a State of California administered program that uses nonprofit organizations to assist in screening participant eligibility and distribution of WIC food instruments. Distributed WIC food instruments are issued, controlled, valued, audited, and cancelled by the State of California. The total amount of noncash WIC vouchers redeemed by the Organization participants was $283,712 for fiscal year ended June 30, 2022. These amounts are not included in the Schedule and are not reported in the Organizations financial statements.
Title: Note 6: Subrecipients
Accounting Policies: Expenditures reported on the schedule are reported on the 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Organization provided federal awards from the U.S. Department of Health and Human Services to the following subrecipients: Resighini Rancheria - $65,000. Tolowa Dee-Ni' Nation - $65,000. Total - $130,000.