Notes to SEFA
Title: Donated Personal Protective Equipment (PPE) (Unaudited)
Accounting Policies: Expenditures for direct costs are recognized as incurred using the accrual method of accounting and the cost accounting principles contained in Uniform Guidance, as applicable. Under these cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. The categorization of expenditures by program included in the Schedule is based upon the Assistance Listing Number (ALN). No grant monies expended and reported within the Schedule were passed-through to subrecipients.
De Minimis Rate Used: Y
Rate Explanation: The Organization has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
During the year ended September 30, 2024, the Organization did not receive donated PPE.
Title: United States Department of Homeland Security – Federal Emergency Management Agency Public Assistance
Accounting Policies: Expenditures for direct costs are recognized as incurred using the accrual method of accounting and the cost accounting principles contained in Uniform Guidance, as applicable. Under these cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. The categorization of expenditures by program included in the Schedule is based upon the Assistance Listing Number (ALN). No grant monies expended and reported within the Schedule were passed-through to subrecipients.
De Minimis Rate Used: Y
Rate Explanation: The Organization has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The Schedule includes expenditures totaling $855,278 being reported under the United States Department of Homeland Security Federal Emergency Management Agency (FEMA) ALN 97.036. The Organization's Project Worksheet covering these expenditures was approved by FEMA during the year ended September 30, 2024 and, in accordance with the 2024 OMB Compliance Supplement, these expenditures are therefore reported on the Schedule during the year ended September 30, 2024. The Organization will continue to monitor compliance with the terms and conditions of the FEMA funds.