Title: Note 1: General
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the applicable Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Any negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Passthrough
entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The Department utilizes an indirect cost rate as allowed under the Uniform Guidance.
The accompanying Schedule of Expenditures of Federal Awards (Schedule) presents the federal financial assistance programs of the Cheyenne and Arapaho Tribes of Oklahoma Governmental Programs Department (Department), which is a department of the Cheyenne and Arapaho Tribes of
Oklahoma (Tribe). The Department administers all federal and state grants and contracts received by the Tribe. The reporting entity is defined in Note 1 of the Department’s financial statements.
Title: Note 2: Basis of Accounting
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the applicable Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Any negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Passthrough
entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The Department utilizes an indirect cost rate as allowed under the Uniform Guidance.
The accompanying Schedule includes the federal awards activity of the Tribe under programs of the federal government for the year ended December 31, 2021. The information in this Schedule is presented in accordance with 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 Tribe, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Tribe.
Title: Note 3: Summary of Significant Accounting Policies
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the applicable Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Any negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Passthrough
entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The Department utilizes an indirect cost rate as allowed under the Uniform Guidance.
Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the applicable Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Any negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Passthrough entity identifying numbers are presented where available.
Title: Note 4: Subrecipients and Outstanding Federal Loans
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the applicable Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Any negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Passthrough
entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The Department utilizes an indirect cost rate as allowed under the Uniform Guidance.
Of the expenditures presented in the Schedule, the Department provided no awards to subrecipients. There were no outstanding federal loans on December 31, 2021.
Title: Note 5: Assistance Listing Numbers (ALN)
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the applicable Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Any negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Passthrough
entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The Department utilizes an indirect cost rate as allowed under the Uniform Guidance.
For programs in which the ALN is not known, or has not been provided by a funding agency, the ALN number is shown with the funding agency’s two-digit prefix, followed by “unknown” or followed by U01.
Title: Note 6: 477 Cluster
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the applicable Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Any negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Passthrough
entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The Department utilizes an indirect cost rate as allowed under the Uniform Guidance.
In the current year, the Department entered into the second year of a four-year 477 agreement. The
four-year agreement began on January 1, 2020 and ends December 31, 2023. The Schedule
presents the 477 cluster under the Bureau of Indian Affairs as a single line and includes the
following programs:
See the Notes to the SEFA for chart/table.
Title: Note 7: Indirect Cost Rate
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the applicable Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Any negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Passthrough
entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The Department utilizes an indirect cost rate as allowed under the Uniform Guidance.
The Department utilizes an indirect cost rate as allowed under the Uniform Guidance.
Title: Note 8: Reconcilliation of Schedule of Expenditures of Federal Awards to Financial Statements
Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the applicable Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Any negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Passthrough
entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The Department utilizes an indirect cost rate as allowed under the Uniform Guidance.
The following is a reconciliation of the expenditures reported on the Schedule to the expenditures
reported in the financial statements:
See the Notes to the SEFA for chart/table.