Notes to SEFA
Title: Federal Assistance Listings Number
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (SEFA, the schedule) includes the federal grant activity of Boys and Girls Club of Greater Scottsdale, Inc. and Subsidiaries (the Organization) and is presented on the accrual basis of accounting. The information in this schedule is in accordance with the requirements of Title 2 U.S Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost of Principles and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The Organization has selected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The Program titles and Federal Assistance Listings (FAL) numbers were obtained from the federal or pass-through grantor or the 2023 Federal Assistance Listings. When no Federal Assistance Listing numbrs had been assigned to a program, the two digit federal agency identifier and the federal contract number were used. When there was no federal contract number, the 2-digit federal agency identifier and the word "unknown" were used.
Title: Subrecipients
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (SEFA, the schedule) includes the federal grant activity of Boys and Girls Club of Greater Scottsdale, Inc. and Subsidiaries (the Organization) and is presented on the accrual basis of accounting. The information in this schedule is in accordance with the requirements of Title 2 U.S Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost of Principles and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The Organization has selected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The Organization did not pass through federal funding to subrecipients during the year ended June 30, 2023.
Title: Prior Year's Expenditures
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (SEFA, the schedule) includes the federal grant activity of Boys and Girls Club of Greater Scottsdale, Inc. and Subsidiaries (the Organization) and is presented on the accrual basis of accounting. The information in this schedule is in accordance with the requirements of Title 2 U.S Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost of Principles and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The Organization has selected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The Organization's SEFA includes $58,613 passed through Boys & Girls Clubs of America and
$11,259 passed through SEA Research Foundation d/b/a Mystic Aquarium under FAL 16.729 for
expenditures incurred during the year ended June 30, 2022. These expenditures were erroneously
omitted from the Organization's fiscal year 2022 SEFA.