Notes to SEFA
Title: BASIS OF PRESENTATION
Accounting Policies: THE SCHEDULE IS PREPARED ON THE ACCRUAL BASIS OF ACCOUNTING. AMOUNTS EXPENDED FOR CAPITAL ASSETS ARE INCLUDED IN THE AMOUNTS LISTED BUT DEPRECIATION IS NOT INCLUDED IN THE GRANT EXPENDITURES.
De Minimis Rate Used: N
Rate Explanation: THE ORGANIZATION HAS ELECTED TO NOT USE THE DE MINIMIS INDIRECT COST RATE. ORGANIZATION USES THE DIRECT COST ALLOCATION METHOD.
THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS PRESENTS THE ACTIVITY OF ALL FEDERAL FINANCIAL ASSISTANCE AND FEDERAL COST-REIMBURSEMENT CONTRACTS OF PROTECTION & ADVOCACY SYSTEM, INC. THIS SCHEDULE IS PREPARED ON THE ACCRUAL BASIS OF ACCOUNTING. AMOUNTS EXPENDED FOR CAPITAL ASSETS ARE INCLUDED IN THE AMOUNTS LISTED BUT DEPRECIATION IS NOT INCLUDED IN THE GRANT EXPENDITURES.
Title: MAJOR PROGRAMS
Accounting Policies: THE SCHEDULE IS PREPARED ON THE ACCRUAL BASIS OF ACCOUNTING. AMOUNTS EXPENDED FOR CAPITAL ASSETS ARE INCLUDED IN THE AMOUNTS LISTED BUT DEPRECIATION IS NOT INCLUDED IN THE GRANT EXPENDITURES.
De Minimis Rate Used: N
Rate Explanation: THE ORGANIZATION HAS ELECTED TO NOT USE THE DE MINIMIS INDIRECT COST RATE. ORGANIZATION USES THE DIRECT COST ALLOCATION METHOD.
THE MAJOR PROGRAMS ARE IDENTIFITED IN THE SUMMARY OF AUDITOR'S RESULTS SECTION OF THE SCHEDULE OF FINDINGS AND QUESTIONED COSTS.
Title: INDIRECT COST RATES
Accounting Policies: THE SCHEDULE IS PREPARED ON THE ACCRUAL BASIS OF ACCOUNTING. AMOUNTS EXPENDED FOR CAPITAL ASSETS ARE INCLUDED IN THE AMOUNTS LISTED BUT DEPRECIATION IS NOT INCLUDED IN THE GRANT EXPENDITURES.
De Minimis Rate Used: N
Rate Explanation: THE ORGANIZATION HAS ELECTED TO NOT USE THE DE MINIMIS INDIRECT COST RATE. ORGANIZATION USES THE DIRECT COST ALLOCATION METHOD.
THE ORGANIZATION HAS ELECTED TO NOT USE THE DE MINIMIS INDIRECT COST RATE. ORGANIZATION USES THE DIRECT COST ALLOCATION METHOD.
Title: MAJOR PROGRAMS
Accounting Policies: THE SCHEDULE IS PREPARED ON THE ACCRUAL BASIS OF ACCOUNTING. AMOUNTS EXPENDED FOR CAPITAL ASSETS ARE INCLUDED IN THE AMOUNTS LISTED BUT DEPRECIATION IS NOT INCLUDED IN THE GRANT EXPENDITURES.
De Minimis Rate Used: N
Rate Explanation: THE ORGANIZATION HAS ELECTED TO NOT USE THE DE MINIMIS INDIRECT COST RATE. ORGANIZATION USES THE DIRECT COST ALLOCATION METHOD.
THE MAJOR PROGRAMS ARE IDENTIFITED IN THE SUMMARY OF AUDITOR'S RESULTS SECTION OF THE SCHEDULE OF FINDINGS AND QUESTIONED COSTS.
Title: SUBRECIPIENTS
Accounting Policies: THE SCHEDULE IS PREPARED ON THE ACCRUAL BASIS OF ACCOUNTING. AMOUNTS EXPENDED FOR CAPITAL ASSETS ARE INCLUDED IN THE AMOUNTS LISTED BUT DEPRECIATION IS NOT INCLUDED IN THE GRANT EXPENDITURES.
De Minimis Rate Used: N
Rate Explanation: THE ORGANIZATION HAS ELECTED TO NOT USE THE DE MINIMIS INDIRECT COST RATE. ORGANIZATION USES THE DIRECT COST ALLOCATION METHOD.
THE ORGANIZATION HAS NO SUBRECIPIENTS DURING THE YEAR ENDED SEPTEMBER 30, 2024.