Notes to SEFA
Title: FEDERAL ASSISTANCE LISTINGS NUMBERS
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of
Arizona Food Bank Network and is presented on the accrual basis of accounting. The information
in this schedule 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). Therefore, some amounts presented in this
schedule may differ from amounts presented in, or used in the preparation of, the financial
statements.
De Minimis Rate Used: N
Rate Explanation: AzFBN did not elect to use the 10 percent de minimis indirect cost rate as covered in 2 CFR
§200.414.
The program titles and Federal Assistance Listings numbers were obtained from the federal or
pass-through grantor or the 2024 Federal Assistance Listings. When no Federal Assistance
Listings number had been assigned to a program, the two digit federal agency identifier and the
federal contract number were used. When there was no federal contract number, the 2-digit federal
agency identifier and the word "unknown” were used.
Title: SUBRECIPIENTS
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of
Arizona Food Bank Network and is presented on the accrual basis of accounting. The information
in this schedule 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). Therefore, some amounts presented in this
schedule may differ from amounts presented in, or used in the preparation of, the financial
statements.
De Minimis Rate Used: N
Rate Explanation: AzFBN did not elect to use the 10 percent de minimis indirect cost rate as covered in 2 CFR
§200.414.
AzFBN did not pass through federal funding to subrecipients during the fiscal year ended June 30,
2024.