Title: A. BASIS OF PRESENTATION
Accounting Policies: Expenditures in the SEFA are presented on the modified cash basis, which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America (GAAP). Such expenditures are recognized following cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the SEFA represent adjustments or credits to amounts reported as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: The ICWUC has elected to use the 10 percent de minimis cost rate allowed under Uniform Guidance to reimburse for employee benefits.
The accompanying Schedule of Expenditures of Federal Awards (SEFA) includes federal award activity of the International Chemical Workers Union Council (ICWUC) for the year ended June 30, 2022. 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 Audits of Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements.
Title: A. SUMMARY OF SIGNFICANT ACCOUNTING POLICIES
Accounting Policies: Expenditures in the SEFA are presented on the modified cash basis, which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America (GAAP). Such expenditures are recognized following cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the SEFA represent adjustments or credits to amounts reported as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: The ICWUC has elected to use the 10 percent de minimis cost rate allowed under Uniform Guidance to reimburse for employee benefits.
Expenditures in the SEFA are presented on the modified cash basis, which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America (GAAP). Such expenditures are recognized following cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the SEFA represent adjustments or credits to amounts reported as expenditures in prior years.
Title: A. INDIRECT COST RATES
Accounting Policies: Expenditures in the SEFA are presented on the modified cash basis, which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America (GAAP). Such expenditures are recognized following cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the SEFA represent adjustments or credits to amounts reported as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: The ICWUC has elected to use the 10 percent de minimis cost rate allowed under Uniform Guidance to reimburse for employee benefits.
The ICWUC has elected to use the 10 percent de minimis cost rate allowed under Uniform Guidance.
Title: A. CONSORTIUM PARTNERS/SUBRECIPIENTS
Accounting Policies: Expenditures in the SEFA are presented on the modified cash basis, which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America (GAAP). Such expenditures are recognized following cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the SEFA represent adjustments or credits to amounts reported as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: The ICWUC has elected to use the 10 percent de minimis cost rate allowed under Uniform Guidance to reimburse for employee benefits.
A Consortium of unions and labor-based organizations are served by the ICWUC Center for Worker Health and Safety Education in Cincinnati, Ohio. The Center has developed institutional capabilities and competencies of educational staff, trainers, curriculum and physical facilities to deliver nationwide emergency response and disaster training to thousands of workers. The Consortium of ICWUC Center for Worker Health and Safety Education includes:
Title: A. CONSORTIUM PARTNERS/SUBRECIPIENTS
Accounting Policies: Expenditures in the SEFA are presented on the modified cash basis, which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America (GAAP). Such expenditures are recognized following cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the SEFA represent adjustments or credits to amounts reported as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: The ICWUC has elected to use the 10 percent de minimis cost rate allowed under Uniform Guidance to reimburse for employee benefits.
· American Federation of Teachers Educational Foundation
Title: A. CONSORTIUM PARTNERS/SUBRECIPIENTS
Accounting Policies: Expenditures in the SEFA are presented on the modified cash basis, which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America (GAAP). Such expenditures are recognized following cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the SEFA represent adjustments or credits to amounts reported as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: The ICWUC has elected to use the 10 percent de minimis cost rate allowed under Uniform Guidance to reimburse for employee benefits.
· American Federation of Government Employees
Title: A. CONSORTIUM PARTNERS/SUBRECIPIENTS
Accounting Policies: Expenditures in the SEFA are presented on the modified cash basis, which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America (GAAP). Such expenditures are recognized following cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the SEFA represent adjustments or credits to amounts reported as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: The ICWUC has elected to use the 10 percent de minimis cost rate allowed under Uniform Guidance to reimburse for employee benefits.
· Coalition of Black Trade Unionists
Title: A. CONSORTIUM PARTNERS/SUBRECIPIENTS
Accounting Policies: Expenditures in the SEFA are presented on the modified cash basis, which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America (GAAP). Such expenditures are recognized following cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the SEFA represent adjustments or credits to amounts reported as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: The ICWUC has elected to use the 10 percent de minimis cost rate allowed under Uniform Guidance to reimburse for employee benefits.
· International Association of Machinists and Aerospace Workers Corporation for Re-Employment and Safety Training
Title: A. CONSORTIUM PARTNERS/SUBRECIPIENTS
Accounting Policies: Expenditures in the SEFA are presented on the modified cash basis, which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America (GAAP). Such expenditures are recognized following cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the SEFA represent adjustments or credits to amounts reported as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: The ICWUC has elected to use the 10 percent de minimis cost rate allowed under Uniform Guidance to reimburse for employee benefits.
· International Chemical Workers Union Council
Title: A. CONSORTIUM PARTNERS/SUBRECIPIENTS
Accounting Policies: Expenditures in the SEFA are presented on the modified cash basis, which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America (GAAP). Such expenditures are recognized following cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the SEFA represent adjustments or credits to amounts reported as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: The ICWUC has elected to use the 10 percent de minimis cost rate allowed under Uniform Guidance to reimburse for employee benefits.
· National Nurses United
Title: A. CONSORTIUM PARTNERS/SUBRECIPIENTS
Accounting Policies: Expenditures in the SEFA are presented on the modified cash basis, which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America (GAAP). Such expenditures are recognized following cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the SEFA represent adjustments or credits to amounts reported as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: The ICWUC has elected to use the 10 percent de minimis cost rate allowed under Uniform Guidance to reimburse for employee benefits.
· United Food and Commercial Workers Union
Title: A. CONSORTIUM PARTNERS/SUBRECIPIENTS
Accounting Policies: Expenditures in the SEFA are presented on the modified cash basis, which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America (GAAP). Such expenditures are recognized following cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the SEFA represent adjustments or credits to amounts reported as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: The ICWUC has elected to use the 10 percent de minimis cost rate allowed under Uniform Guidance to reimburse for employee benefits.
· University of Cincinnati
Title: A. CONSORTIUM PARTNERS/SUBRECIPIENTS
Accounting Policies: Expenditures in the SEFA are presented on the modified cash basis, which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America (GAAP). Such expenditures are recognized following cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the SEFA represent adjustments or credits to amounts reported as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: The ICWUC has elected to use the 10 percent de minimis cost rate allowed under Uniform Guidance to reimburse for employee benefits.
· National Council for Occupational Safety and Health
Title: A. CONSORTIUM PARTNERS/SUBRECIPIENTS
Accounting Policies: Expenditures in the SEFA are presented on the modified cash basis, which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America (GAAP). Such expenditures are recognized following cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the SEFA represent adjustments or credits to amounts reported as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: The ICWUC has elected to use the 10 percent de minimis cost rate allowed under Uniform Guidance to reimburse for employee benefits.
· Labor Council for Latin American Advancement