Notes to SEFA
Accounting Policies: NOTE 1 GENERALThe accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federalaward programs of Rape Counseling Services of Fresno. Federal awards received directly from federalagencies, as well as federal awards passed through other government agencies are included in the schedule.The information in this SEFA is presented in accordance with the requirements of Title 2 U.S. Code ofFederal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (Uniform Guidance).NOTE 2 BASIS OF ACCOUNTINGThe accompanying SEFA is presented using the accrual basis of accounting.NOTE 3 RELATIONSHIP TO BASIC FINANCIAL STATEMENTSFederal award expenditures agree or can be reconciled with the amounts reported in the Organizationsfinancial statements.NOTE 4 INDIRECT COST RATEThe Organization is a sub-recipient of the State of California Office of Emergency Services and is usingthe approved indirect cost rate provided by the State of California Office of Emergency Services rather thanthe 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.