Notes to SEFA
Title: Basis of Presentation
Accounting Policies: Accrual basis of accounting, Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.
De Minimis Rate Used: N
Rate Explanation: Used actual costs
The accompanying schedule of expenditures of federal awards includes the federal grant activity of The Salvation Army - Greater Kansas City - City Funds (the Army) for the year ended September 30, 2023 and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost 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 consolidated financial statements.
Title: Indirect Cost Rate
Accounting Policies: Accrual basis of accounting, Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.
De Minimis Rate Used: N
Rate Explanation: Used actual costs
The Army has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Non-Cash Assistance
Accounting Policies: Accrual basis of accounting, Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.
De Minimis Rate Used: N
Rate Explanation: Used actual costs
The Army received non-cash assistance from the U.S. Department of Agriculture during the year ended September 30, 2023, at no cost, in the form of food provided to the Army by Harvesters Community Food Network. Total expenditures under Assistance Listing Number 10.569 represent non-cash assistance.