Notes to SEFA
Title: Reporting Entity
Accounting Policies: See Notes
De Minimis Rate Used: N
Rate Explanation: The Entity has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform
Guidance
he supplementary Schedule of Expenditures of Federal Awards (Schedule) has been prepared using
the cash basis method of accounting. It is drawn primarily from the Bureau's internal accounting
records, which are the basis for the Bureau's Statement of Cash Receipts, Disbursements and Net
Changes (the Statement).
The accompanying Schedule includes the federal award activity of the Bureau. The information in this
schedule is presented in accordance with the requirements of the Uniform Guidance, Audits of States,
Local Governments, and Non-Profit Organizations. Therefore, some amounts presented in this Schedule
may differ from amounts presented in, or used in the preparation of, the Statement. The Bureau
reporting entity is defined in Note 1 in the Notes to the Statement. All federal awards received passedthrough
other
government
agencies,
if
any,
are
included
on
the
Schedule.
Title: Summary of Significant Accounting Policies
Accounting Policies: See Notes
De Minimis Rate Used: N
Rate Explanation: The Entity has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform
Guidance
This schedule is prepared from the Bureau's accounting records and is not intended to present financial
position or the results of operations. The financial transactions are recorded by the Bureau in
accordance with the terms and conditions of the grants, which are consistent with US GAAP.
Expenditures are recognized in the accounting period in which the liability is paid. The Bureau has
elected not to use the 10 percent de minimus indirect cost rate allowed under the Uniform Guidance.
Title: Assistance Listing Number
Accounting Policies: See Notes
De Minimis Rate Used: N
Rate Explanation: The Entity has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform
Guidance
The ALN number included in this Schedule were determined based on the program name, review of
grant contract information and the Office of Management and Budget's Catalog of Assistance Listing
Numbers.
Title: Major Programs
Accounting Policies: See Notes
De Minimis Rate Used: N
Rate Explanation: The Entity has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform
Guidance
Major programs are identified in the Summary of Auditor Results Section of the Schedule of Findings
and Questioned Costs on page 32
Title: Relation to the Statement
Accounting Policies: See Notes
De Minimis Rate Used: N
Rate Explanation: The Entity has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform
Guidance
Cash disbursements included in the Schedule of Expenditures of Federal Awards differs with the
amounts included in the accompanying Statement of Cash Receipts, Disbursements and Net Changes.
A conciliation is provided as follows: Total Expenditures of Federal Awards (As per Schedule)
$ 78,045,861
Plus Amounts Not Reported in the Accompanying Schedule and
Reported in the Statement:
Matching - Disaster Grants Public Assistance (See Note 9)
-
Total Expenditures As per Statement
$ 78,045,861
Presented in the Statement as follows:
Emergency Management Programs Fund
$ 4,802,676
Disaster Grant Public Assistance Fund
73,069,661
Other
173,524
Total Expenditures As per Statement
$ 78,045,861