Notes to SEFA
Title: Assistance Listing Number
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal
grant activity of Nutrition and Health Education Resources under the Child and Adult Care Food
Program for the year ended September 30, 2024. The information in the 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). 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. Any 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.
Pass‐through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis indirect cost rate.
The program title and Assistance Listing number were obtained from the federal or pass‐through
grantor or through sam.gov.