Notes to SEFA
Title: Pass-through to Sub-recipients
Accounting Policies: Basis of Presentation
The accompanying Schedule of Expenditures of Federal and Non-federal Awards (“the Schedule”) includes the federal award activity of MEND - Meet Each Need with Dignity (“MEND”), under the programs of the federal government, state, and local agencies, for the year ended December 31, 2024. The Schedule is presented in accordance with 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 MEND, it is not intended to and does not present the financial position, changes in net assets, or cash flows of MEND.
De Minimis Rate Used: N
Rate Explanation: Basis of Accounting
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (Cost Principles), wherein certain types of expenditures are not allowed or are limited as to reimbursement. MEND has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
MEND did not provide any federal awards to sub-recipients.
Title: Other Information
Accounting Policies: Basis of Presentation
The accompanying Schedule of Expenditures of Federal and Non-federal Awards (“the Schedule”) includes the federal award activity of MEND - Meet Each Need with Dignity (“MEND”), under the programs of the federal government, state, and local agencies, for the year ended December 31, 2024. The Schedule is presented in accordance with 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 MEND, it is not intended to and does not present the financial position, changes in net assets, or cash flows of MEND.
De Minimis Rate Used: N
Rate Explanation: Basis of Accounting
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (Cost Principles), wherein certain types of expenditures are not allowed or are limited as to reimbursement. MEND has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
MEND did not receive federal insurance, loans, or non-cash assistance during the year ended December 31, 2024.