Notes to SEFA
Title: Assistance Listing Numbers
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 Uniform Guidance wherein certain types of expenditures are not allowable or are
limited as to reimbursement. The accompanying schedule of expenditures of federal awards (the “Schedule”)
includes the federal grant activity of the Osage Nation’s Governmental Programs
Department under programs of the federal government for the year ended
September 30, 2023. The information in this schedule for federal awards 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).
De Minimis Rate Used: N
Rate Explanation: Did Not Use.
The program titles and assistance listing numbers were obtained from the federal or
pass-through grantor. When no assistance listing number had been assigned to a
program, the federal identifier was applied and followed by a “U” and chronological two
digit numbers to represent unidentified assistance listing number.
Title: Public Law 102-477 Programs (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 Uniform Guidance wherein certain types of expenditures are not allowable or are
limited as to reimbursement. The accompanying schedule of expenditures of federal awards (the “Schedule”)
includes the federal grant activity of the Osage Nation’s Governmental Programs
Department under programs of the federal government for the year ended
September 30, 2023. The information in this schedule for federal awards 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).
De Minimis Rate Used: N
Rate Explanation: Did Not Use.
The Department administers an approved 477 program with a plan year spanning
2022-2024. The plan’s expenditures are comprised of the following programs:
. Temporary Assistance for Needy Families – ALN 93.558
. Tribal Self Governance (Several Programs) – ALN 15.022
. WIOA Adult Program – ALN 17.258
. WIOA Youth Activities – ALN 17.259