Notes to SEFA
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Commission 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).
De Minimis Rate Used: Y
Rate Explanation: The Commission has elected to use the 10% de minimis indirect cost rate as allowed by the Uniform Guidance.
The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Commission 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).
Title: INDIRECT COST RATE
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Commission 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).
De Minimis Rate Used: Y
Rate Explanation: The Commission has elected to use the 10% de minimis indirect cost rate as allowed by the Uniform Guidance.
The Commission has elected to use the 10% de minimis indirect cost rate as allowed by the Uniform Guidance.
Title: SUBRECIPIENTS
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Commission 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).
De Minimis Rate Used: Y
Rate Explanation: The Commission has elected to use the 10% de minimis indirect cost rate as allowed by the Uniform Guidance.
Out of the federal expenditures presented in the Schedule, the Commission provided federal awards to
subrecipients as follows:
Federal Grantor
Grantor/Program Title
Assistance
Listing
Number
Expenditures
to
Subrecipients
U.S. Department of Treasury
Passed Through Yolo County, County
Administrator's Office:
Coronavirus State and Local Fiscal Recovery
Funds 21.027 $ 707,159
Total U.S. Department of Treasury 707,159
U.S. Department of Health and Human
Services (Subteir = Administration for
Children and Families)
Passed Through CA Office of Child Abuse
prevention (OCAP):
Child Abuse and Neglect State grants 93.669 508,226
Total Passed Through CA Office of
Child Abuse prevention 508,226
Passed Through Yolo County Health and
Human Services Agency:
Temporary Assistance for Needy Families
(TANF) 93.558 205,118
Total Passed Through Yolo County
Health and Human Services Agency 205,118
Total U.S. Department of Health and
Human Services 713,344
Total Subrecipient Expenditure $ 1,420,503