Notes to SEFA
Title: #1
Accounting Policies: See Form
De Minimis Rate Used: N
Rate Explanation: Cost rate used by Auditee is based on contracts.
Expenditures reporting on this 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 remibursement.
Title: #2
Accounting Policies: See Form
De Minimis Rate Used: N
Rate Explanation: Cost rate used by Auditee is based on contracts.
The organization has not elected the 10% de-minimis indirect cost rate.
Title: #3
Accounting Policies: See Form
De Minimis Rate Used: N
Rate Explanation: Cost rate used by Auditee is based on contracts.
There were no other audits performed under the Uniform Guidance for the year ended Decemeber 31, 2023.
Title: #4
Accounting Policies: See Form
De Minimis Rate Used: N
Rate Explanation: Cost rate used by Auditee is based on contracts.
There were no subrecipients for this Organization during the year ended December 31, 2023.
Title: #5
Accounting Policies: See Form
De Minimis Rate Used: N
Rate Explanation: Cost rate used by Auditee is based on contracts.
There were no non-cash awards received during the year ended December 31, 2023.
Title: #6
Accounting Policies: See Form
De Minimis Rate Used: N
Rate Explanation: Cost rate used by Auditee is based on contracts.
There were no federal loan or loan guarantees at December 31, 2023.
Title: #7
Accounting Policies: See Form
De Minimis Rate Used: N
Rate Explanation: Cost rate used by Auditee is based on contracts.
There was no federal insurance in effect in the year ended December 31, 2023.
Title: #8
Accounting Policies: See Form
De Minimis Rate Used: N
Rate Explanation: Cost rate used by Auditee is based on contracts.
Programs tested as major programs were ALN 16.575 (VOCA); and ALN 21.027 (Coronavirus State and Local Recovery Funds)