Notes to SEFA
Title: Note A - Basis of Presentation
Accounting Policies: Note B
De Minimis Rate Used: N
Rate Explanation: The Organization has elected to not use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant activity of Meals on
Wheels San Antonio and MOWSA Real Estate (Organization) under programs of the federal government for the
year ended June 30, 2023. The information in this schedule is presented in accordance with the requirements of
the Title 2 U.S. Code of Federal Regulations (CFR) 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
consolidating financial statements. Pass-through entity identifying numbers are presented where available.
All of the Organization’s federal awards were in the form of cash assistance. The Organization had no federal
funded insurance programs or loan guarantees during the year ended June 30, 2023.
Title: Note B - Summary of Significant Accounting Policies
Accounting Policies: Note B
De Minimis Rate Used: N
Rate Explanation: The Organization has elected to not use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Expenditures reported on the Schedule are reported on the accrual basis of accounting in accordance with
accounting principles generally accepted in the United States of America (GAAP). Such expenditures are
recognized following the cost principles contained in the Uniform Guidance, wherein certain types of
expenditures are not allowable or are limited as to reimbursement.
Title: Note C - Indirect Cost Rate
Accounting Policies: Note B
De Minimis Rate Used: N
Rate Explanation: The Organization has elected to not use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The Organization has elected to not use the 10% de minimis indirect cost rate allowed under the Uniform
Guidance.
Title: Note D - Reconciliation to Audited Financial Statements
Accounting Policies: Note B
De Minimis Rate Used: N
Rate Explanation: The Organization has elected to not use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
See the Notes to the SEFA for chart/table