Notes to SEFA
Title: Note 3 - Subrecipients
Accounting Policies: Note 1 - Basis of PresentationThe accompanying schedule of expenditures of federal awards (the "Schedule") includes the federalaward activity of Ethiopian Tewahedo Social Services under programs of the federal governmentfor the year ended December 31, 2022. The information in this Schedule is presented in accordancewith the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).Because the Schedule presents only a selected portion of the operations of Ethiopian TewahedoSocial Services, it is not intended to and does not present the financial position, changes in netassets, or cash flows of Ethiopian Tewahedo Social Services.Note 2 - Summary of Significant Accounting PoliciesExpenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures 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
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Ethiopian Tewahedo Social Services provided no federal awards to subrecipients.