Notes to SEFA
Accounting Policies: The schedule of expenditures of federal and state awards (the "Schedule") includes all government grant expenditure activity of Easter Seals Southern California (a California nonprofit corporation) (the "Organization") for the year ended December 31, 2023 and is prepared on the accrual basis of accounting in accordance with accounting principles generally accepted in the U.S. The information in this Schedule is presented in accordance with the requirements of Title 2
U.S. Code of Federal Regulations 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.
Child and Adult Care Food Program claims were prepared in accordance with the Fixed Percentage claiming method. The Fixed Percentage claiming method requires the Organization to accurately categorize enrollment data into free, reduced price, and base rate categories at least one time at the beginning of the period. The percentage for each category becomes the percentage used to determine reimbursement for the period. These percentages may be adjusted monthly by
the Organization to accurately categorize enrollment if material changes in the enrollment percentages occur during the period.
De Minimis Rate Used: N
Rate Explanation: The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.