Notes to SEFA
Title: Federal Assistance Listing
Accounting Policies: The Schedule of Expenditures of Federal and State Awards includes the federal and state grant activity of Community Action Partnership of Madera County, Inc. (the Agency) 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principals, 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 financial statements.
De Minimis Rate Used: N
Rate Explanation: The Agency does not use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
The Assistance Listing numbers included in the accompanying Schedule of Expenditures of Federal and State Awards were determined based on the program name, review of the grant or contract information and the Office of Management and Budget’s Catalog of Federal Domestic Assistance.
Title: Pass-Through Entity Identifying Numbers
Accounting Policies: The Schedule of Expenditures of Federal and State Awards includes the federal and state grant activity of Community Action Partnership of Madera County, Inc. (the Agency) 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principals, 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 financial statements.
De Minimis Rate Used: N
Rate Explanation: The Agency does not use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
When Federal awards were received from a pass-through entity, the Schedule of Expenditures of Federal and State Awards show, if available, the identifying number assigned by the pass-through entity. When no identifying number is shown, the Agency has either determined that no identifying number is assigned for the program or the Agency was unable to obtain an identifying number from the pass-through entity.