Notes to SEFA
Title: Basis Of Accounting
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) presents the activity of all federal award programs of the Donald Danforth Plant Science Center (the Center). The information on 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). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the consolidated financial statements.
De Minimis Rate Used: N
Rate Explanation: The Center has elected not to use the 10% de minimis indirect cost rate as allowed under Uniform Guidance, Section 414. The U.S. Department of Energy has approved a maximum provisional indirect cost rate of 65%. The Center recovers indirect costs at the maximum rate of 65% under federal programs that allow full indirect cost reimbursement, and recovers indirect costs at varying rates below 65% on other federal programs that do not allow full indirect cost recovery. Total indirect costs recovered under all federal programs were $4,793,092 for the year ended December 31, 2023.
The accompanying Schedule of Expenditures of Federal Awards is presented using the accrual basis of accounting, which is described in Note 1 to the consolidated financial statements of the Center.
Title: Assistance Listing Numbers (ALN)
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) presents the activity of all federal award programs of the Donald Danforth Plant Science Center (the Center). The information on 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). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the consolidated financial statements.
De Minimis Rate Used: N
Rate Explanation: The Center has elected not to use the 10% de minimis indirect cost rate as allowed under Uniform Guidance, Section 414. The U.S. Department of Energy has approved a maximum provisional indirect cost rate of 65%. The Center recovers indirect costs at the maximum rate of 65% under federal programs that allow full indirect cost reimbursement, and recovers indirect costs at varying rates below 65% on other federal programs that do not allow full indirect cost recovery. Total indirect costs recovered under all federal programs were $4,793,092 for the year ended December 31, 2023.
All programs with identifiable ALNs have been listed separately. Award numbers have been provided for all programs for which ALNs were not available. Programs without an identifiable ALN are identified by agency only.