Notes to SEFA
Title: 1. BASIS OF PRESENTATION
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 Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles for Non-profit Organizations , wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: Disability Rights Texas allocates overhead and general and administrative expenses to each grant program using a calculation which is based upon a study of the actual time spent by employees serving in each grant program.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Disability Rights Texas under programs of the federal government for the year ended September 30, 2023. The information in this Schedule is presented in accordance with the requirements of the U.S. Office of Management and Budget (OMB) Compliance Supplement . Because the Schedule presents only a selected portion of the operations of Disability Rights Texas, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Disability Rights Texas.
Title: 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
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 Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles for Non-profit Organizations , wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: Disability Rights Texas allocates overhead and general and administrative expenses to each grant program using a calculation which is based upon a study of the actual time spent by employees serving in each grant program.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles for Non-profit Organizations , wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through identifying numbers are presented where available.
Title: 3. INDIRECT COST RATES
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 Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles for Non-profit Organizations , wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: Disability Rights Texas allocates overhead and general and administrative expenses to each grant program using a calculation which is based upon a study of the actual time spent by employees serving in each grant program.
Disability Rights Texas has not elected to use the 10 percent de minimis cost rate as allowed under the Uniform Guidance.