Notes to SEFA
Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the modified 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.
De Minimis Rate Used: N
Rate Explanation: The Osage Nation Governmental Programs Department has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of the Osage Nation’s Governmental Programs Department under programs of the federal government for the year ended September 30, 2024. The information in this schedule for federal awards 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).
Title: Assistance Listing Numbers
Accounting Policies: Expenditures reported on the Schedule are reported on the modified 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.
De Minimis Rate Used: N
Rate Explanation: The Osage Nation Governmental Programs Department has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The program titles and assistance listing numbers were obtained from the federal or pass-through grantor. When no assistance listing number had been assigned to a program, the federal identifier was applied and followed by a “U” and chronological two digit numbers to represent unidentified assistance listing number.
Title: Summary of Significant Accounting Policies
Accounting Policies: Expenditures reported on the Schedule are reported on the modified 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.
De Minimis Rate Used: N
Rate Explanation: The Osage Nation Governmental Programs Department has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Expenditures reported on the Schedule are reported on the modified 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.
Title: Public Law 102-477 Programs (477 Cluster)
Accounting Policies: Expenditures reported on the Schedule are reported on the modified 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.
De Minimis Rate Used: N
Rate Explanation: The Osage Nation Governmental Programs Department has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The Department administers an approved 477 program with a plan year spanning 2022-2024. The plan’s expenditures are comprised of the following programs:
• Temporary Assistance for Needy Families – ALN 93.558
• Tribal Self Governance (Several Programs) – ALN 15.022
• WIOA Adult Program – ALN 17.258
• WIOA Youth Activities – ALN 17.259
Title: Indirect Cost Rate
Accounting Policies: Expenditures reported on the Schedule are reported on the modified 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.
De Minimis Rate Used: N
Rate Explanation: The Osage Nation Governmental Programs Department has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The Osage Nation Governmental Programs Department has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.