Notes to SEFA
Title: Note 3 - Non Cash Rewards
Accounting Policies: Note 1 - Basis of Accounting - The Schedule of Financial Assistance is prepared on the Modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Note 2 - Federal De Minimis Indirect Cost Rate- The de minimis indirect cost rate was not elected.
The grant expenditures reported on this schedule include the costs of vaccines in lieu of cash received by the
Tacoma-Pierce County Health Department in the current period.
Title: Note 4 - Program Costs
Accounting Policies: Note 1 - Basis of Accounting - The Schedule of Financial Assistance is prepared on the Modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Note 2 - Federal De Minimis Indirect Cost Rate- The de minimis indirect cost rate was not elected.
The amounts shown as current year expenditures represent only the federal grant portion of the program costs.
Entire program costs, including the Tacoma-Pierce Counties portion, are more than shown. Such expenditures are
recognized following, as applicable, either the cost principles in the OMB Circular A-87, Cost Principles for State,
Local, and Indian Tribal Governments, or the cost principles contained in Title 2 U.S. Code of Federal Regulations
Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards,
wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Note 5 - Performance-Based Grant Type
Accounting Policies: Note 1 - Basis of Accounting - The Schedule of Financial Assistance is prepared on the Modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Note 2 - Federal De Minimis Indirect Cost Rate- The de minimis indirect cost rate was not elected.
Grant payment is contingent upon completed deliverables, not by actual project costs.
Title: Note 6 - Amount Awarded to Subrecipients
Accounting Policies: Note 1 - Basis of Accounting - The Schedule of Financial Assistance is prepared on the Modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Note 2 - Federal De Minimis Indirect Cost Rate- The de minimis indirect cost rate was not elected.
10.561 - Included in the total amount expended for this program, $59,973 was passed through to the following
subrecipients that administered their own project:
Downtown on the Go
Pierce Conservation District
Indirect cost recovery no applicable.
21.027 - Included in the total amount expended for this program, $322,250. was passed through to the following
subrecipients that administered their own project:
Pierce County Aids Foundation St John Church Transformation Ministries Intl
Praise Chapel Church of God in Christ Society of St Vincent de Paul Council Seattle
Foundation for Multicultural Solutions Multicultural Child/Family Hope Center
Asia Pacific Cultural Center Key Peninsula Healthy Community
Indirect cost recovery no applicable.
93.426 - Included in the total amount expended for this program, $55,270 was passed through to the following
subrecipients that administered their own project:
YMCA of Pierce & Kitsap County - Indirect on staff time only
Foundation for Healthy Generations
SNOW dba Pacific Islander Health Allinace NW
Mercy Housing Northwest
The amount expended includes $2,572 claimed as an indirect cost recovery using an approved indirect cost rate of
10%.
93.435 - Included in the total amount expended for this program, $28,147 was passed through to the following
Catholic Health Initiatives
SNOW dba Pacific Islander Alliance NW
Mercy Housing Northwest
Title: Note 7 - Prior Period Expenses
Accounting Policies: Note 1 - Basis of Accounting - The Schedule of Financial Assistance is prepared on the Modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Note 2 - Federal De Minimis Indirect Cost Rate- The de minimis indirect cost rate was not elected.
2020 FEMA (COVID) expenses approved in 2022 $523,776
*Nonfederal entities must record expenditures on the Schedule of Expenditures of Federal Awards (SEFA) when (1) FEMA has approved the nonfederal
entity’s PW, and (2) the nonfederal entity has incurred the eligible expenditures. Federal awards expended in years subsequent to the fiscal year in
which the PW is approved are to be recorded on the nonfederal entity’s SEFA in those subsequent years.”