Notes to SEFA
Title: Subrecipients
Accounting Policies: (1) Basis of Presentation: The accompanying schedule of expenditures of federal awards (the
"Schedule") includes the federal award activity of Aleutian Pribilof Islands Association, Inc. under
programs of the federal government for the year ended September 30, 2024. The information in this
Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations
Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal
Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations
of Aleutian Pribilof Islands Association, Inc., it is not intended to and does not present the financial
position, changes in net assets, or cash flows of Aleutian Pribilof Islands Association, Inc. (2) Summary of Significant Accounting Policies: Expenditures reported on the Schedule are reported
on the accrual basis of accounting. Such expenditures are recognized following the cost principals
contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are
limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits
made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: (3) Indirect Cost Rate: Aleutian Pribilof Islands Association, Inc. has elected to use their Federally
negotiated indirect cost rate against Federal awards and not the 10% de minimis indirect cost rate.
Of the federal expenditures listed above, the Association provided federal subawards t
recipients as follows:
Program Title Assistance Listing Amount
Tribal Self-Governance 15.022 $ 3 ,214,681
Road Maintenance Indian Roads 15.033 25,000
Family Violence Prevention and Services/Domestic Violence
Shelter and Supportive Services 93.671 220,561
Total Awards $ 3 ,460,242
Title: 477 Cluster
Accounting Policies: (1) Basis of Presentation: The accompanying schedule of expenditures of federal awards (the
"Schedule") includes the federal award activity of Aleutian Pribilof Islands Association, Inc. under
programs of the federal government for the year ended September 30, 2024. The information in this
Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations
Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal
Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations
of Aleutian Pribilof Islands Association, Inc., it is not intended to and does not present the financial
position, changes in net assets, or cash flows of Aleutian Pribilof Islands Association, Inc. (2) Summary of Significant Accounting Policies: Expenditures reported on the Schedule are reported
on the accrual basis of accounting. Such expenditures are recognized following the cost principals
contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are
limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits
made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: (3) Indirect Cost Rate: Aleutian Pribilof Islands Association, Inc. has elected to use their Federally
negotiated indirect cost rate against Federal awards and not the 10% de minimis indirect cost rate.
The Association's 477 plan as listed on the Schedule of Expenditures of Federal
Awards includes funding from the following programs: Program Title Assistance Listing
Temporary Assistance for Needy Families 93.558
Child Care and Development Block Grant 93.575
Child Care Mandatory and Matching Funds of the Child
Care and Development Fund 93.596
Native American Employment and Training 17.265