Title: Note 3. Subrecipients
Accounting Policies: Note 1. Basis of Presentation
The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Bristol Bay Native Association under programs of the federal government for the year ended September 30, 2024. 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 (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Bristol Bay Native Association, it is not intended to and does not present the financial statements of Bristol Bay Native Association.
Note 2. Summary of Significant Accounting Policies
Expenditures reported on the 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Bristol Bay Native Association has elected not to use the 15% de minimis indirect cost rate allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: Bristol Bay Native Association has elected not to use the 15% de minimis indirect cost rate allowed under the Uniform Guidance.
No Federal funds were passed through to subrecipients.
Title: Note 4. 477 Cluster
Accounting Policies: Note 1. Basis of Presentation
The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Bristol Bay Native Association under programs of the federal government for the year ended September 30, 2024. 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 (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Bristol Bay Native Association, it is not intended to and does not present the financial statements of Bristol Bay Native Association.
Note 2. Summary of Significant Accounting Policies
Expenditures reported on the 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Bristol Bay Native Association has elected not to use the 15% de minimis indirect cost rate allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: Bristol Bay Native Association has elected not to use the 15% de minimis indirect cost rate allowed under the Uniform Guidance.
Bristol Bay Native Association’s 477 Cluster consists of the following programs: Indian Social Services – Welfare Assistance (ALN # 15.113), Indian Education – Higher Education Grant (ALN # 15.114), Native American Employment and Training (ALN # 17.265), Temporary Assistance for Needy Families (ALN # 93.558), Community Services Block Grant (ALN # 93.569), Child Care and Development Block Grant (ALN # 93.575), Tribal Work Grants – Native Employment Works (ALN # 93.594), and Child Care Mandatory and Matching Funds of the Child Care and Development Fund (ALN # 93.596).
Title: Note 5. Reconciliation of Grants by Assistance Listing Number
Accounting Policies: Note 1. Basis of Presentation
The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Bristol Bay Native Association under programs of the federal government for the year ended September 30, 2024. 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 (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Bristol Bay Native Association, it is not intended to and does not present the financial statements of Bristol Bay Native Association.
Note 2. Summary of Significant Accounting Policies
Expenditures reported on the 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Bristol Bay Native Association has elected not to use the 15% de minimis indirect cost rate allowed under the Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: Bristol Bay Native Association has elected not to use the 15% de minimis indirect cost rate allowed under the Uniform Guidance.
The following provides a reconciliation by Assistance Listing Number for Aging Cluster:
Grant Name ALN Amount
Passed through the State of Alaska, Department of Health:
Special Programs for the Aging Title III, Part C, Nutrition Services 93.045 $ 3,197
Special Programs for the Aging Title III, Part C, Nutrition Services 93.045 3,857
Special Programs for the Aging Title III, Part C, Nutrition Services 93.045 50,892
COVID-19 Special Programs for the Aging Title III, Part C, Nutrition Services
93.045
28,478
Total ALN 93.045 86,424
Special Programs for the Aging Title III, Part B Disease Prevention and Health Promotion Services
93.044
127
Special Programs for the Aging Title III, Part B Disease Prevention and Health Promotion Services
93.044
925
COVID-19 Special Programs for the Aging Title III, Part B Disease Prevention and Health Promotion Services
93.044
162
Total ALN 93.044 1,214
Total Aging Cluster $ 87,638