Notes to SEFA
Title: NOTE 1: BASIS OF PRESENTATION
Accounting Policies: SEFA presented on an accrual basis and expenditures recognized following cost princples containedi n Uniform Guidance
De Minimis Rate Used: Y
Rate Explanation: Audit elects to the use the de minimis cost rate of 10%
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes
the federal award activity of the California Community Action Partnership Association
and Affiliate, under programs of the federal government for the year ended December 31,
2023. 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
California Community Action Partnership Association and Affiliate, it is not intended to
and does not present the financial position, or its related statement of activities, functional
expenses or cash flows.
Title: NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Accounting Policies: SEFA presented on an accrual basis and expenditures recognized following cost princples containedi n Uniform Guidance
De Minimis Rate Used: Y
Rate Explanation: Audit elects to the use the de minimis cost rate of 10%
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.
Title: NOTE 3: INDIRECT COST RATE
Accounting Policies: SEFA presented on an accrual basis and expenditures recognized following cost princples containedi n Uniform Guidance
De Minimis Rate Used: Y
Rate Explanation: Audit elects to the use the de minimis cost rate of 10%
California Community Action Partnership Association and Affiliate uses the 10% de
minimis indirect cost rate as allowed under the Uniform Guidance for all of its projects.
Title: NOTE 4: SUBRECIPIENTS
Accounting Policies: SEFA presented on an accrual basis and expenditures recognized following cost princples containedi n Uniform Guidance
De Minimis Rate Used: Y
Rate Explanation: Audit elects to the use the de minimis cost rate of 10%
During the year ended December 31, 2023, California Community Action Partnership
Association and Affiliate distributed $210,882 to subrecipients under the Community
Services Block Grant Grants (CFDA No. 93.569) as listed below: Subrecipients for CFDA 93.569 Amount
Hawaii County EOC $ 2,582
Honolulu CAP 3,750
Kauai Economic Opportunity, Inc. 1,866
Maui Economic Opportunity Inc. 3,750
Nevada State CAA - Vendor 90,223
Wildfire (Arizona CAA) 108,711
$ 210,882