Notes to SEFA
Title: 1. 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: CHFB 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
Community Harvest Food Bank of Northeast Indiana, Inc. (CHFB) under programs of the federal
government for the year ended June 30, 2024. 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 CHFB, it is not intended to and does not present the financial position, activities
and changes in net assets or cash flows of CHFB.
Title: 3. 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: CHFB has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
USDA Commodities in the Food Distribution Cluster passed through to Food Outlets during the
year ended June 30, 2024 were $3,045,070.