Notes to SEFA
Title: NOTE A – 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 the Uniform Guidance, wherein
certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts
shown on the Schedule, if any, represent adjustments or credits made in the normal course of
business to amounts reported as expenditures in prior years.
Pass-through entity identifying numbers are presented where available.
The Organization has elected not to use the 10 percent de minimis indirect cost rate allowed under
the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The Organization uses an indirect cost rate as approved by the applicable federal grantor
The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal
grant activity of the Organization under programs of the federal government for the year ended June
30, 2022. 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). Because the Schedule
presents only a selected portion of the operations of the Organization, it is not intended to and does
not present the financial position, changes in net assets, or cash flows of the Organization.
Title: NOTE B – 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 the Uniform Guidance, wherein
certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts
shown on the Schedule, if any, represent adjustments or credits made in the normal course of
business to amounts reported as expenditures in prior years.
Pass-through entity identifying numbers are presented where available.
The Organization has elected not to use the 10 percent de minimis indirect cost rate allowed under
the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The Organization uses an indirect cost rate as approved by the applicable federal grantor
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. Negative amounts
shown on the Schedule, if any, represent adjustments or credits made in the normal course of
business to amounts reported as expenditures in prior years.
Pass-through entity identifying numbers are presented when applicable and where available.
The Organization has elected not to use the 10 percent de minimis indirect cost rate allowed under
the Uniform Guidance.
Title: NOTE C – Food Commodities
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. Negative amounts
shown on the Schedule, if any, represent adjustments or credits made in the normal course of
business to amounts reported as expenditures in prior years.
Pass-through entity identifying numbers are presented where available.
The Organization has elected not to use the 10 percent de minimis indirect cost rate allowed under
the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The Organization uses an indirect cost rate as approved by the applicable federal grantor
Nonmonetary assistance is reported based on the commodities received and disbursed. The value
per pound is established by guidelines published by Feeding America, a nationally recognized food
donation charity.
Title: NOTE D – 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. Negative amounts
shown on the Schedule, if any, represent adjustments or credits made in the normal course of
business to amounts reported as expenditures in prior years.
Pass-through entity identifying numbers are presented where available.
The Organization has elected not to use the 10 percent de minimis indirect cost rate allowed under
the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The Organization uses an indirect cost rate as approved by the applicable federal grantor
No amounts were provided to subrecipients.