Notes to SEFA
Title: Note 1. Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting.
De Minimis Rate Used: Y
Rate Explanation: 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 Schedule represent adjustments or credits made in the normal
course of business to amounts reported as expenditures in prior years. Doorways has elected to
use the de minimis indirect cost rate as allowed under Uniform Guidance for all awards that do
not explicitly state that indirect costs are not allowed.
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the
Federal award activity of Doorways under programs of the Federal Government for the year
ended June 30, 2024. Information in the Schedule is presented in accordance with the
requirements of 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 Schedule presents only a selected portion of the operations of Doorways; accordingly, it is
not intended to and does not present the financial position, changes in net assets or cash flows of
Doorways.
Title: Note 2. Summary of Significant Accounting Policies
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting.
De Minimis Rate Used: Y
Rate Explanation: 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 Schedule represent adjustments or credits made in the normal
course of business to amounts reported as expenditures in prior years. Doorways has elected to
use the de minimis indirect cost rate as allowed under Uniform Guidance for all awards that do
not explicitly state that indirect costs are not allowed.
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.
Negative amounts shown on the Schedule represent adjustments or credits made in the normal
course of business to amounts reported as expenditures in prior years. Doorways has elected to
use the de minimis indirect cost rate as allowed under Uniform Guidance for all awards that do
not explicitly state that indirect costs are not allowed.
Title: Note 3. Reconciliation of Federal Grants Revenue
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting.
De Minimis Rate Used: Y
Rate Explanation: 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 Schedule represent adjustments or credits made in the normal
course of business to amounts reported as expenditures in prior years. Doorways has elected to
use the de minimis indirect cost rate as allowed under Uniform Guidance for all awards that do
not explicitly state that indirect costs are not allowed.
Government grants and contracts are broken out as follows for the year ended June 30, 2024:
Total grants $ 2,621,116
Non-Federal grants (1,868,358)
FEDERAL GRANT REVENUE $ 752,758