Notes to SEFA
Title: NOTE 3
Accounting Policies: This Schedule of Expenditures of Federal Awards includes the federal award activity of Central Wyoming Counseling Center and is presented on the accrual basis of accounting, modified to include expenditures for capital additions and exclude depreciation expense. 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 Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in preparation of, the basic financial statements.
De Minimis Rate Used: Y
Rate Explanation: The Center elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Represents cash received rather than actual expenditures.
Title: NOTE 4
Accounting Policies: This Schedule of Expenditures of Federal Awards includes the federal award activity of Central Wyoming Counseling Center and is presented on the accrual basis of accounting, modified to include expenditures for capital additions and exclude depreciation expense. 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 Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in preparation of, the basic financial statements.
De Minimis Rate Used: Y
Rate Explanation: The Center elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
No funds were passed down to subrecipients.