Notes to SEFA
Title: Note 4 – Assistance to Program Participants
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 and/or OMB Circular A122, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Indirect cost allocations based upon program activity is used.
Massachusetts Housing and Shelter Alliance, Inc. has federal award expenditures in the form of direct lease expense payments to various private party landlords on behalf of program participants, under the North Star Housing (CFDA #14.267), Journey to Success (CFDA #14.267), DND HHG Boston (CFDA #14.235), and DND Homefront (CFDA #14.235) programs. Lease payments under these programs for the year approximated $359,000, $328,000, $80,000 and $98,000, respectively. These federal expenditures are included in the Schedule of Expenditures of Federal Awards and are not considered payments to subrecipients. Massachusetts Housing and Shelter Alliance, Inc. also has federal award expenditures in the form of rental and other tenant assistance on behalf of program participants, under the Emergency Solutions Rapid Rehousing Program (CFDA #14.231) and DND Rapid Rehousing for Families (CFDA #14.267) programs. Rental and other tenant assistance payments for the year approximated $530,000 and $89,000 for the respective programs. These federal expenditures are included in the Schedule of Expenditures of Federal Awards and are not considered payments to subrecipients.