Notes to SEFA
Title: Pass-Through Awards
Accounting Policies: Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Organization has elected not to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: Did not use de minimus cost rate
The Organization receives federal financial assistance from various organizations which are pass-through awards from federal grantors. The amounts of direct awards and pass-through awards are included on the schedule of expenditures of federal awards.