Notes to SEFA
Title: Pass Through Awards
Accounting Policies: Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Did not use de minimis cost rate
The Organization receives federal financial assistance from various organizations which are pass-through awards from federal grantors. The amounts of direct awards and pass-through awards are included on the schedule of expenditures of federal awards.
Title: Subrecipients
Accounting Policies: Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Did not use de minimis cost rate
Of the federal expenditures presented in the Schedule, the Organization provided federal awards to subrecipients as follows: CFDA No. Federal Program Amount Provided to Subrecipients
12.420 U.S Army Medical Research Acquisition Activity $ 44,132
93.237 National Institute on Alcohol Abuse and Alcoholism 43,783
93.837 National Heart, Lung and Blood Institute 330,243
$ 418,158 The Organization has certain compliance responsibilities, such as monitoring its subrecipients to help assure they use these sub-awards as authorized by laws, regulations, and the provisions of contracts or grant agreements, and that subrecipients achieve the award’s performance goals.