Notes to SEFA
Title: 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 and/or
Circular A-122, Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not
allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented
where available.
De Minimis Rate Used: Y
Rate Explanation: Prevent Child Abuse Arizona has elected to use the 10% de minimis indirect cost rate.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award
activity of the Prevent Child Abuse Arizona under programs of the federal government for the year ended
June 30, 2024. 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). Because the Schedule presents only a
selected portion of the operations of Prevent Child Abuse Arizona, it is not intended to and does not
present the financial position, changes in net assets, or cash flows of the Prevent Child Abuse Arizona.
Title: Summary of Significant Accounting Policies
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 and/or
Circular A-122, Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not
allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented
where available.
De Minimis Rate Used: Y
Rate Explanation: Prevent Child Abuse Arizona has elected to use the 10% de minimis indirect cost rate.
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 and/or
Circular A-122, Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not
allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented
where available.
Title: Indirect Cost Rate
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 and/or
Circular A-122, Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not
allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented
where available.
De Minimis Rate Used: Y
Rate Explanation: Prevent Child Abuse Arizona has elected to use the 10% de minimis indirect cost rate.
Prevent Child Abuse Arizona has elected to use the 10% de minimis indirect cost rate.