Notes to SEFA
Title: Subrecipients
Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. 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.
De Minimis Rate Used: N
Rate Explanation: National Children’s Alliance has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Alliance has a negotiated indirect cost rate with the U.S. Department of Justice.
National Children’s Alliance provided federal awards to subrecipients of $ 18,682,187 in 2024, which are included in the total expenditures of federal awards.