Title: Basis of Presentation and Summary of Significant Accounting Policies
Accounting Policies: The accompanying schedule of expenditures of federal and non-federal awards (the SEFA) includes the grant activity of the Alabama-Coushatta Tribe of Texas (the Tribe) for the year ended December 31, 2023. The information in the SEFA 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 Federal Awards (Uniform Guidance). Because the SEFA presents only a selected portion of the operations of the Alabama-Coushatta Tribe of Texas, it is not intended to, and does not, present the financial position, changes in net position, or cash flows of the Tribe.
Expenditures reported on the SEFA are reported on the modified 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. Negative amounts shown on the SEFA represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented when available.
De Minimis Rate Used: N
Rate Explanation: The Tribe has not used the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance as the Tribe has established and negotiated an approved indirect cost rate.
The accompanying schedule of expenditures of federal and non-federal awards (the SEFA) includes the grant activity of the Alabama-Coushatta Tribe of Texas (the Tribe) for the year ended December 31, 2023. The information in the SEFA 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 Federal Awards (Uniform Guidance). Because the SEFA presents only a selected portion of the operations of the Alabama-Coushatta Tribe of Texas, it is not intended to, and does not, present the financial position, changes in net position, or cash flows of the Tribe.
Expenditures reported on the SEFA are reported on the modified 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. Negative amounts shown on the SEFA represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented when available.
Title: Indirect Cost
Accounting Policies: The accompanying schedule of expenditures of federal and non-federal awards (the SEFA) includes the grant activity of the Alabama-Coushatta Tribe of Texas (the Tribe) for the year ended December 31, 2023. The information in the SEFA 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 Federal Awards (Uniform Guidance). Because the SEFA presents only a selected portion of the operations of the Alabama-Coushatta Tribe of Texas, it is not intended to, and does not, present the financial position, changes in net position, or cash flows of the Tribe.
Expenditures reported on the SEFA are reported on the modified 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. Negative amounts shown on the SEFA represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented when available.
De Minimis Rate Used: N
Rate Explanation: The Tribe has not used the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance as the Tribe has established and negotiated an approved indirect cost rate.
The Tribe has not used the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance as the Tribe has established and negotiated an approved indirect cost rate.
Title: ALN Numbers
Accounting Policies: The accompanying schedule of expenditures of federal and non-federal awards (the SEFA) includes the grant activity of the Alabama-Coushatta Tribe of Texas (the Tribe) for the year ended December 31, 2023. The information in the SEFA 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 Federal Awards (Uniform Guidance). Because the SEFA presents only a selected portion of the operations of the Alabama-Coushatta Tribe of Texas, it is not intended to, and does not, present the financial position, changes in net position, or cash flows of the Tribe.
Expenditures reported on the SEFA are reported on the modified 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. Negative amounts shown on the SEFA represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented when available.
De Minimis Rate Used: N
Rate Explanation: The Tribe has not used the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance as the Tribe has established and negotiated an approved indirect cost rate.
For programs in which the Assistance Listing Numbers (ALN), formerly known as Catalog of Federal Domestic Assistance (CFDA) number, is not known, or has not been provided be a funding agency, the ALN number is shown with the funding agency’s two-digit prefix, followed by “U0x” or followed by the program’s grant number.