Notes to SEFA
Title: Basis of Presentation
Accounting Policies: Expenditures reported on this 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: During the year ended June 30, 2024, the Organization did not elect to use the 10% de minimis indirect cost rate.
The accompanying schedule of expenditures of federal awards includes the federal grant activity of Minnesota Coalition Against Sexual Assault (the Organization) under programs of the federal government for the year ended June 30, 2024. The information in this schedule is presented in accordance with the requirement of the Uniform Guidance, and Audits of States, Local Governments, and Non-Profit Organizations. Because the schedule presents only a selected portion of operations of the Organization, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Organization.
Title: Pass-through Entity Identifying Numbers
Accounting Policies: Expenditures reported on this 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: During the year ended June 30, 2024, the Organization did not elect to use the 10% de minimis indirect cost rate.
Pass-through entity identifying numbers are presented where available.
Title: Subrecipients
Accounting Policies: Expenditures reported on this 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: During the year ended June 30, 2024, the Organization did not elect to use the 10% de minimis indirect cost rate.
No federal expenditures presented in this schedule were provided to subrecipients.