Notes to SEFA
Title: Basis of Accounting
Accounting Policies: Basis of Presentation: The schedule of expenditures of Federal Awards (SEFA) includes the federal grant activity of Gardeneers for the year ended 12/31/2023. The information in the SEFA is presented in accordance with the requirments of Title 2 US Code of Deferal Regulations (CFR) Part 200, Uniform Administrative Requirments, Cost Principles, and Audit Requirments for Federal Awards (Uniform Guidance).
De Minimis Rate Used: N
Rate Explanation: The organization did not elect to use the 10% de minimis indirect cost rate as allowed under 2 CFR 200.414(f). All reported costs are treated as direct costs and are directly attributable to specific federal programs.
SEFA is prepared on an accrual basis, expenditures are recongnized when incurred, regardless of when cash is paid.
Title: Relationship to Financial Statements
Accounting Policies: Basis of Presentation: The schedule of expenditures of Federal Awards (SEFA) includes the federal grant activity of Gardeneers for the year ended 12/31/2023. The information in the SEFA is presented in accordance with the requirments of Title 2 US Code of Deferal Regulations (CFR) Part 200, Uniform Administrative Requirments, Cost Principles, and Audit Requirments for Federal Awards (Uniform Guidance).
De Minimis Rate Used: N
Rate Explanation: The organization did not elect to use the 10% de minimis indirect cost rate as allowed under 2 CFR 200.414(f). All reported costs are treated as direct costs and are directly attributable to specific federal programs.
SEFA is derived from the same underlying accounting records as the finalcial statements.
Title: Direct and Indirect Costs
Accounting Policies: Basis of Presentation: The schedule of expenditures of Federal Awards (SEFA) includes the federal grant activity of Gardeneers for the year ended 12/31/2023. The information in the SEFA is presented in accordance with the requirments of Title 2 US Code of Deferal Regulations (CFR) Part 200, Uniform Administrative Requirments, Cost Principles, and Audit Requirments for Federal Awards (Uniform Guidance).
De Minimis Rate Used: N
Rate Explanation: The organization did not elect to use the 10% de minimis indirect cost rate as allowed under 2 CFR 200.414(f). All reported costs are treated as direct costs and are directly attributable to specific federal programs.
The organization accounts for costs associated with federal awards as direct costs. These costs are specifically identified with and directly attributable to individual federal programs. The organization does not allocate indirect costs to federal programs and does not use an indirect cost rate for federal award expenditures.
Title: Program Clusters
Accounting Policies: Basis of Presentation: The schedule of expenditures of Federal Awards (SEFA) includes the federal grant activity of Gardeneers for the year ended 12/31/2023. The information in the SEFA is presented in accordance with the requirments of Title 2 US Code of Deferal Regulations (CFR) Part 200, Uniform Administrative Requirments, Cost Principles, and Audit Requirments for Federal Awards (Uniform Guidance).
De Minimis Rate Used: N
Rate Explanation: The organization did not elect to use the 10% de minimis indirect cost rate as allowed under 2 CFR 200.414(f). All reported costs are treated as direct costs and are directly attributable to specific federal programs.
Program clusters are identified in accourance with the definitions provided in the Uniform Guidance (2 CFR 200, Appendix V) and the Compliance Supplement issued by the Office of Management and Budget (OMB). A Progarm cluster consist of closely related individual fedral programs that share the same compliance requirments and are treated as a single program for SEFA reporting purposes.
Title: Program Clusters
Accounting Policies: Basis of Presentation: The schedule of expenditures of Federal Awards (SEFA) includes the federal grant activity of Gardeneers for the year ended 12/31/2023. The information in the SEFA is presented in accordance with the requirments of Title 2 US Code of Deferal Regulations (CFR) Part 200, Uniform Administrative Requirments, Cost Principles, and Audit Requirments for Federal Awards (Uniform Guidance).
De Minimis Rate Used: N
Rate Explanation: The organization did not elect to use the 10% de minimis indirect cost rate as allowed under 2 CFR 200.414(f). All reported costs are treated as direct costs and are directly attributable to specific federal programs.
The organizaitons groups and reports expenditures for program clusters under the cluster name provided in the Compliance Supplement, detailing individual program titles and CFDA numbers within the cluster. Expenditures are based on amounts directly attributable to each program.