Notes to SEFA
Title: Basis of Presentation
Accounting Policies: 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. Passthrough entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: YWCA has elected not to use the 10 percent de minimis indirect cost rate allowed under the
Uniform Guidance.
The schedule of expenditures of federal awards (Schedule) includes the federal grants activity of
YWCA Northeast Indiana, Inc. . (the YWCA) under programs of the federal government for the
year ended December 31, 2023. The information in this Schedule is presented in accordance
with the audit 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
YWCA, it is not intended to and does not present the financial position, activities and changes in
net assets or cash flows of YWCA.
Title: Subrecipients
Accounting Policies: 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. Passthrough entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: YWCA has elected not to use the 10 percent de minimis indirect cost rate allowed under the
Uniform Guidance.
No federal awards were provided to subrecipients during the year ended December 31, 2023.