Notes to SEFA
Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Jewish Family Services of St. Louis (a Missouri corporation) (the "JFS") under programs of the federal government for the year ended December 31, 2022. 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 basic financial statements.Expenditures reported on the schedule are reported on the accrual basis of accounting. Federal awards primarily consist of food commodities provided to Jewish Family Services of St. Louis (a Missouri corporation), with the value of these commodities reported on the schedule being determined by the pass-through entity providing the commodities to Jewish Family Services ofSt. Louis (a Missouri corporation). No amounts have been reflected in the Jewish Family Services of St. Louis (a Missouri corporation) financial statements for the value of these commodities at December 31, 2022.
De Minimis Rate Used: Y
Rate Explanation: Jewish Family Services of St. Louis (a Missouri corporation) is the recipient of both monetary and commodity assistance. When appropriate, Jewish Family Services of St. Louis (a Missouri corporation) has elected to use a 10% indirect cost rate allocation.