Notes to SEFA
Title: Indirect Cost Rate
Accounting Policies: The accompanying schedule of expenditures of federal and state awards includes the federal and state grant activity of the District and is presented on the accrual basis of accounting. 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. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements
De Minimis Rate Used: N
Rate Explanation: Elected not to use de minimis
The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance
Title: Subrecipients
Accounting Policies: The accompanying schedule of expenditures of federal and state awards includes the federal and state grant activity of the District and is presented on the accrual basis of accounting. 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. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements
De Minimis Rate Used: N
Rate Explanation: Elected not to use de minimis
Of the federal expenditures presented in the schedule, the District provided federal awards (excluding state awards) to subrecipients as follows:
Federal Assistance
Listing Amount Provided
Program Title Number to Subrecipients
Nutrition Services and Support
for the Elderly 93.045 $2,044,823
Support Services for the Elderly 93.044 & 93.052 1,294,629
Services for Older Individuals 93.042 65,600
NSIP Nutrition 93.053 174,700
Title: EDA RLF Calculations
Accounting Policies: The accompanying schedule of expenditures of federal and state awards includes the federal and state grant activity of the District and is presented on the accrual basis of accounting. 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. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements
De Minimis Rate Used: N
Rate Explanation: Elected not to use de minimis
The following is the calculation of the expenditures reported on the schedule of expenditures of federal awards in accordance with Uniform Guidance:
4505
Balance of RLF outstanding $ 203,175
Cash and investments 919,335
Administrative expenses 24,759
Total program costs 1,147,269
Federal share of program costs 100.0%
Total federal expenditures $ 1,147,269