Notes to SEFA
Title: CATALOG OF FEDERAL DOMESTIC ASSISTANCE (CFDA)
Accounting Policies: The Schedule of Expenditures of Federal and State Awards includes the federal and state grant activity of Family
F.O.C.U.S. Corporation (the Corporation) 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 (CFR)
Part 200, Uniform Administrative Requirements, Cost Principles, and Adult Requirements for Federal Awards
(Uniform Guidance). Therefore, some of the amounts presented in this schedule may differ from amounts
presented in, or used in the preparation of, the financial statements.
De Minimis Rate Used: N
Rate Explanation: The Corporation does not use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
The CFDA numbers included in the accompanying Schedule of Expenditures of Federal and State Awards were
determined based on the program name, review of the grant or contract information, and the Office of
Management and Budget’s Catalog of Federal Domestic Assistance.
Title: PASS-THROUGH ENTITY IDENTIFYING NUMBERS
Accounting Policies: The Schedule of Expenditures of Federal and State Awards includes the federal and state grant activity of Family
F.O.C.U.S. Corporation (the Corporation) 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 (CFR)
Part 200, Uniform Administrative Requirements, Cost Principles, and Adult Requirements for Federal Awards
(Uniform Guidance). Therefore, some of the amounts presented in this schedule may differ from amounts
presented in, or used in the preparation of, the financial statements.
De Minimis Rate Used: N
Rate Explanation: The Corporation does not use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
When Federal awards were received from a pass-through entity, the Schedule of Expenditures of Federal and State
Awards show, if available, the identifying number assigned by the pass-through entity. When no identifying
number is shown, the Company has either determined that no identifying number is assigned for the program or
the Corporation was unable to obtain an identifying number from the pass-through entity.
Title: SUBRECIPIENTS
Accounting Policies: The Schedule of Expenditures of Federal and State Awards includes the federal and state grant activity of Family
F.O.C.U.S. Corporation (the Corporation) 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 (CFR)
Part 200, Uniform Administrative Requirements, Cost Principles, and Adult Requirements for Federal Awards
(Uniform Guidance). Therefore, some of the amounts presented in this schedule may differ from amounts
presented in, or used in the preparation of, the financial statements.
De Minimis Rate Used: N
Rate Explanation: The Corporation does not use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
The Corporation had no federal expenditures as presented in the Schedule of Expenditures of Federal and State
Awards that were provided to subrecipients.