Notes to SEFA
Accounting Policies: The Schedule of Expenditures of Federal Financial Assistance (the Schedule) includes all of the federal award programs for UWAL Epidemiology and Laboratory Capacity for Infectious Diseases (Federal Assistance Listing #93.323), Cooperative Agreement to Support Navigators in Federally-facilitated Exchanges (Federal Assistance Listing #93.332), and the Department of Education, Education Stabilization (Federal Assistance Listing #84.425). The accompanying schedule includes the federal award activity of United Ways of Alabama (Organization) under programs of the federal government for the year ended December 31, 2022. The information in the 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 represents 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 position, or cash flows of the Organization. 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, 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 minimis indirect cost rate as allowed under the Unifrom Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.