Notes to SEFA
Title: Note 3 - Emergency Food and Shelter Program (“EFSP”):
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: Catholic Charities has elected not to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance.
EFSP funds are held by Catholic Charities in its capacity as an administrator of funds, and are disbursed on behalf of and to local agencies upon receipt of approved requests.
Title: Note 4 - Nutrition Service Programs:
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: Catholic Charities has elected not to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance.
The schedule reflects the source of the funds received by Catholic Charities under U.S. Department of Health and Human Services Federal Assistance Listing Numbers 93.045 and 93.053, as well as state funds: