Title: NOTE 1 - SCOPE OF AUDIT PURSUANT TO THE UNIFORM GUIDANCE:
Accounting Policies: All federal grant operations of the Sierra Foothills AIDS Foundation are included in the scope
of the audit performed under the Single Audit Act Amendments of 1996 and Title 2 U.S. Code
of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles,
and Audit Requirements for Federal Awards (Uniform Guidance). The audit was performed in
accordance with the provisions of the OMB Compliance Supplement. Compliance testing of
all requirements, as described in the Compliance Supplement, was performed for the major
programs listed in the Summary of Auditors' Results of the accompanying Schedule of
Findings and Questioned Costs. These programs represent all major federal award programs
and other grants with December 31, 2023 cash and noncash expenditures in excess of
$750,000 to ensure coverage of at least 20% of federally granted funds. Actual coverage is
approximately 49% of total cash and noncash federal award program expenditures.
De Minimis Rate Used: Y
Rate Explanation: They used the 10% de minimus indirect cost rate as allowed under the uniform guidance.
All federal grant operations of the Sierra Foothills AIDS Foundation are included in the scope
Title: NOTE 1 - SCOPE OF AUDIT PURSUANT TO THE UNIFORM GUIDANCE:
Accounting Policies: All federal grant operations of the Sierra Foothills AIDS Foundation are included in the scope
of the audit performed under the Single Audit Act Amendments of 1996 and Title 2 U.S. Code
of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles,
and Audit Requirements for Federal Awards (Uniform Guidance). The audit was performed in
accordance with the provisions of the OMB Compliance Supplement. Compliance testing of
all requirements, as described in the Compliance Supplement, was performed for the major
programs listed in the Summary of Auditors' Results of the accompanying Schedule of
Findings and Questioned Costs. These programs represent all major federal award programs
and other grants with December 31, 2023 cash and noncash expenditures in excess of
$750,000 to ensure coverage of at least 20% of federally granted funds. Actual coverage is
approximately 49% of total cash and noncash federal award program expenditures.
De Minimis Rate Used: Y
Rate Explanation: They used the 10% de minimus indirect cost rate as allowed under the uniform guidance.
of the audit performed under the Single Audit Act Amendments of 1996 and Title 2 U.S. Code
Title: NOTE 1 - SCOPE OF AUDIT PURSUANT TO THE UNIFORM GUIDANCE:
Accounting Policies: All federal grant operations of the Sierra Foothills AIDS Foundation are included in the scope
of the audit performed under the Single Audit Act Amendments of 1996 and Title 2 U.S. Code
of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles,
and Audit Requirements for Federal Awards (Uniform Guidance). The audit was performed in
accordance with the provisions of the OMB Compliance Supplement. Compliance testing of
all requirements, as described in the Compliance Supplement, was performed for the major
programs listed in the Summary of Auditors' Results of the accompanying Schedule of
Findings and Questioned Costs. These programs represent all major federal award programs
and other grants with December 31, 2023 cash and noncash expenditures in excess of
$750,000 to ensure coverage of at least 20% of federally granted funds. Actual coverage is
approximately 49% of total cash and noncash federal award program expenditures.
De Minimis Rate Used: Y
Rate Explanation: They used the 10% de minimus indirect cost rate as allowed under the uniform guidance.
of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles,
Title: NOTE 1 - SCOPE OF AUDIT PURSUANT TO THE UNIFORM GUIDANCE:
Accounting Policies: All federal grant operations of the Sierra Foothills AIDS Foundation are included in the scope
of the audit performed under the Single Audit Act Amendments of 1996 and Title 2 U.S. Code
of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles,
and Audit Requirements for Federal Awards (Uniform Guidance). The audit was performed in
accordance with the provisions of the OMB Compliance Supplement. Compliance testing of
all requirements, as described in the Compliance Supplement, was performed for the major
programs listed in the Summary of Auditors' Results of the accompanying Schedule of
Findings and Questioned Costs. These programs represent all major federal award programs
and other grants with December 31, 2023 cash and noncash expenditures in excess of
$750,000 to ensure coverage of at least 20% of federally granted funds. Actual coverage is
approximately 49% of total cash and noncash federal award program expenditures.
De Minimis Rate Used: Y
Rate Explanation: They used the 10% de minimus indirect cost rate as allowed under the uniform guidance.
and Audit Requirements for Federal Awards (Uniform Guidance). The audit was performed in
Title: NOTE 1 - SCOPE OF AUDIT PURSUANT TO THE UNIFORM GUIDANCE:
Accounting Policies: All federal grant operations of the Sierra Foothills AIDS Foundation are included in the scope
of the audit performed under the Single Audit Act Amendments of 1996 and Title 2 U.S. Code
of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles,
and Audit Requirements for Federal Awards (Uniform Guidance). The audit was performed in
accordance with the provisions of the OMB Compliance Supplement. Compliance testing of
all requirements, as described in the Compliance Supplement, was performed for the major
programs listed in the Summary of Auditors' Results of the accompanying Schedule of
Findings and Questioned Costs. These programs represent all major federal award programs
and other grants with December 31, 2023 cash and noncash expenditures in excess of
$750,000 to ensure coverage of at least 20% of federally granted funds. Actual coverage is
approximately 49% of total cash and noncash federal award program expenditures.
De Minimis Rate Used: Y
Rate Explanation: They used the 10% de minimus indirect cost rate as allowed under the uniform guidance.
accordance with the provisions of the OMB Compliance Supplement. Compliance testing of
Title: NOTE 1 - SCOPE OF AUDIT PURSUANT TO THE UNIFORM GUIDANCE:
Accounting Policies: All federal grant operations of the Sierra Foothills AIDS Foundation are included in the scope
of the audit performed under the Single Audit Act Amendments of 1996 and Title 2 U.S. Code
of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles,
and Audit Requirements for Federal Awards (Uniform Guidance). The audit was performed in
accordance with the provisions of the OMB Compliance Supplement. Compliance testing of
all requirements, as described in the Compliance Supplement, was performed for the major
programs listed in the Summary of Auditors' Results of the accompanying Schedule of
Findings and Questioned Costs. These programs represent all major federal award programs
and other grants with December 31, 2023 cash and noncash expenditures in excess of
$750,000 to ensure coverage of at least 20% of federally granted funds. Actual coverage is
approximately 49% of total cash and noncash federal award program expenditures.
De Minimis Rate Used: Y
Rate Explanation: They used the 10% de minimus indirect cost rate as allowed under the uniform guidance.
all requirements, as described in the Compliance Supplement, was performed for the major
Title: NOTE 1 - SCOPE OF AUDIT PURSUANT TO THE UNIFORM GUIDANCE:
Accounting Policies: All federal grant operations of the Sierra Foothills AIDS Foundation are included in the scope
of the audit performed under the Single Audit Act Amendments of 1996 and Title 2 U.S. Code
of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles,
and Audit Requirements for Federal Awards (Uniform Guidance). The audit was performed in
accordance with the provisions of the OMB Compliance Supplement. Compliance testing of
all requirements, as described in the Compliance Supplement, was performed for the major
programs listed in the Summary of Auditors' Results of the accompanying Schedule of
Findings and Questioned Costs. These programs represent all major federal award programs
and other grants with December 31, 2023 cash and noncash expenditures in excess of
$750,000 to ensure coverage of at least 20% of federally granted funds. Actual coverage is
approximately 49% of total cash and noncash federal award program expenditures.
De Minimis Rate Used: Y
Rate Explanation: They used the 10% de minimus indirect cost rate as allowed under the uniform guidance.
programs listed in the Summary of Auditors' Results of the accompanying Schedule of
Title: NOTE 1 - SCOPE OF AUDIT PURSUANT TO THE UNIFORM GUIDANCE:
Accounting Policies: All federal grant operations of the Sierra Foothills AIDS Foundation are included in the scope
of the audit performed under the Single Audit Act Amendments of 1996 and Title 2 U.S. Code
of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles,
and Audit Requirements for Federal Awards (Uniform Guidance). The audit was performed in
accordance with the provisions of the OMB Compliance Supplement. Compliance testing of
all requirements, as described in the Compliance Supplement, was performed for the major
programs listed in the Summary of Auditors' Results of the accompanying Schedule of
Findings and Questioned Costs. These programs represent all major federal award programs
and other grants with December 31, 2023 cash and noncash expenditures in excess of
$750,000 to ensure coverage of at least 20% of federally granted funds. Actual coverage is
approximately 49% of total cash and noncash federal award program expenditures.
De Minimis Rate Used: Y
Rate Explanation: They used the 10% de minimus indirect cost rate as allowed under the uniform guidance.
Findings and Questioned Costs. These programs represent all major federal award programs
Title: NOTE 1 - SCOPE OF AUDIT PURSUANT TO THE UNIFORM GUIDANCE:
Accounting Policies: All federal grant operations of the Sierra Foothills AIDS Foundation are included in the scope
of the audit performed under the Single Audit Act Amendments of 1996 and Title 2 U.S. Code
of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles,
and Audit Requirements for Federal Awards (Uniform Guidance). The audit was performed in
accordance with the provisions of the OMB Compliance Supplement. Compliance testing of
all requirements, as described in the Compliance Supplement, was performed for the major
programs listed in the Summary of Auditors' Results of the accompanying Schedule of
Findings and Questioned Costs. These programs represent all major federal award programs
and other grants with December 31, 2023 cash and noncash expenditures in excess of
$750,000 to ensure coverage of at least 20% of federally granted funds. Actual coverage is
approximately 49% of total cash and noncash federal award program expenditures.
De Minimis Rate Used: Y
Rate Explanation: They used the 10% de minimus indirect cost rate as allowed under the uniform guidance.
and other grants with December 31, 2023 cash and noncash expenditures in excess of
Title: NOTE 1 - SCOPE OF AUDIT PURSUANT TO THE UNIFORM GUIDANCE:
Accounting Policies: All federal grant operations of the Sierra Foothills AIDS Foundation are included in the scope
of the audit performed under the Single Audit Act Amendments of 1996 and Title 2 U.S. Code
of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles,
and Audit Requirements for Federal Awards (Uniform Guidance). The audit was performed in
accordance with the provisions of the OMB Compliance Supplement. Compliance testing of
all requirements, as described in the Compliance Supplement, was performed for the major
programs listed in the Summary of Auditors' Results of the accompanying Schedule of
Findings and Questioned Costs. These programs represent all major federal award programs
and other grants with December 31, 2023 cash and noncash expenditures in excess of
$750,000 to ensure coverage of at least 20% of federally granted funds. Actual coverage is
approximately 49% of total cash and noncash federal award program expenditures.
De Minimis Rate Used: Y
Rate Explanation: They used the 10% de minimus indirect cost rate as allowed under the uniform guidance.
$750,000 to ensure coverage of at least 20% of federally granted funds. Actual coverage is
Title: NOTE 1 - SCOPE OF AUDIT PURSUANT TO THE UNIFORM GUIDANCE:
Accounting Policies: All federal grant operations of the Sierra Foothills AIDS Foundation are included in the scope
of the audit performed under the Single Audit Act Amendments of 1996 and Title 2 U.S. Code
of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles,
and Audit Requirements for Federal Awards (Uniform Guidance). The audit was performed in
accordance with the provisions of the OMB Compliance Supplement. Compliance testing of
all requirements, as described in the Compliance Supplement, was performed for the major
programs listed in the Summary of Auditors' Results of the accompanying Schedule of
Findings and Questioned Costs. These programs represent all major federal award programs
and other grants with December 31, 2023 cash and noncash expenditures in excess of
$750,000 to ensure coverage of at least 20% of federally granted funds. Actual coverage is
approximately 49% of total cash and noncash federal award program expenditures.
De Minimis Rate Used: Y
Rate Explanation: They used the 10% de minimus indirect cost rate as allowed under the uniform guidance.
approximately 49% of total cash and noncash federal award program expenditures.
Title: NOTE 2 - BASIS OF PRESENTATION:
Accounting Policies: All federal grant operations of the Sierra Foothills AIDS Foundation are included in the scope
of the audit performed under the Single Audit Act Amendments of 1996 and Title 2 U.S. Code
of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles,
and Audit Requirements for Federal Awards (Uniform Guidance). The audit was performed in
accordance with the provisions of the OMB Compliance Supplement. Compliance testing of
all requirements, as described in the Compliance Supplement, was performed for the major
programs listed in the Summary of Auditors' Results of the accompanying Schedule of
Findings and Questioned Costs. These programs represent all major federal award programs
and other grants with December 31, 2023 cash and noncash expenditures in excess of
$750,000 to ensure coverage of at least 20% of federally granted funds. Actual coverage is
approximately 49% of total cash and noncash federal award program expenditures.
De Minimis Rate Used: Y
Rate Explanation: They used the 10% de minimus indirect cost rate as allowed under the uniform guidance.
The accompanying Schedule of Expenditures of Federal Awards includes all Federal grants
Title: NOTE 2 - BASIS OF PRESENTATION:
Accounting Policies: All federal grant operations of the Sierra Foothills AIDS Foundation are included in the scope
of the audit performed under the Single Audit Act Amendments of 1996 and Title 2 U.S. Code
of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles,
and Audit Requirements for Federal Awards (Uniform Guidance). The audit was performed in
accordance with the provisions of the OMB Compliance Supplement. Compliance testing of
all requirements, as described in the Compliance Supplement, was performed for the major
programs listed in the Summary of Auditors' Results of the accompanying Schedule of
Findings and Questioned Costs. These programs represent all major federal award programs
and other grants with December 31, 2023 cash and noncash expenditures in excess of
$750,000 to ensure coverage of at least 20% of federally granted funds. Actual coverage is
approximately 49% of total cash and noncash federal award program expenditures.
De Minimis Rate Used: Y
Rate Explanation: They used the 10% de minimus indirect cost rate as allowed under the uniform guidance.
and contracts to the Sierra Foothills AIDS Foundation that had activity during the year ended
Title: NOTE 2 - BASIS OF PRESENTATION:
Accounting Policies: All federal grant operations of the Sierra Foothills AIDS Foundation are included in the scope
of the audit performed under the Single Audit Act Amendments of 1996 and Title 2 U.S. Code
of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles,
and Audit Requirements for Federal Awards (Uniform Guidance). The audit was performed in
accordance with the provisions of the OMB Compliance Supplement. Compliance testing of
all requirements, as described in the Compliance Supplement, was performed for the major
programs listed in the Summary of Auditors' Results of the accompanying Schedule of
Findings and Questioned Costs. These programs represent all major federal award programs
and other grants with December 31, 2023 cash and noncash expenditures in excess of
$750,000 to ensure coverage of at least 20% of federally granted funds. Actual coverage is
approximately 49% of total cash and noncash federal award program expenditures.
De Minimis Rate Used: Y
Rate Explanation: They used the 10% de minimus indirect cost rate as allowed under the uniform guidance.
December 31, 2023. This schedule has been prepared on the accrual basis of accounting.
Title: NOTE 2 - BASIS OF PRESENTATION:
Accounting Policies: All federal grant operations of the Sierra Foothills AIDS Foundation are included in the scope
of the audit performed under the Single Audit Act Amendments of 1996 and Title 2 U.S. Code
of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles,
and Audit Requirements for Federal Awards (Uniform Guidance). The audit was performed in
accordance with the provisions of the OMB Compliance Supplement. Compliance testing of
all requirements, as described in the Compliance Supplement, was performed for the major
programs listed in the Summary of Auditors' Results of the accompanying Schedule of
Findings and Questioned Costs. These programs represent all major federal award programs
and other grants with December 31, 2023 cash and noncash expenditures in excess of
$750,000 to ensure coverage of at least 20% of federally granted funds. Actual coverage is
approximately 49% of total cash and noncash federal award program expenditures.
De Minimis Rate Used: Y
Rate Explanation: They used the 10% de minimus indirect cost rate as allowed under the uniform guidance.
Grant and contract revenues are recorded for financial reporting purposes when the
Title: NOTE 2 - BASIS OF PRESENTATION:
Accounting Policies: All federal grant operations of the Sierra Foothills AIDS Foundation are included in the scope
of the audit performed under the Single Audit Act Amendments of 1996 and Title 2 U.S. Code
of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles,
and Audit Requirements for Federal Awards (Uniform Guidance). The audit was performed in
accordance with the provisions of the OMB Compliance Supplement. Compliance testing of
all requirements, as described in the Compliance Supplement, was performed for the major
programs listed in the Summary of Auditors' Results of the accompanying Schedule of
Findings and Questioned Costs. These programs represent all major federal award programs
and other grants with December 31, 2023 cash and noncash expenditures in excess of
$750,000 to ensure coverage of at least 20% of federally granted funds. Actual coverage is
approximately 49% of total cash and noncash federal award program expenditures.
De Minimis Rate Used: Y
Rate Explanation: They used the 10% de minimus indirect cost rate as allowed under the uniform guidance.
Organization has met the qualifications for the respective grants and contracts.