Notes to SEFA
Title: Note 1 - General
Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized follow cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The Organization is a sub-recipient of the State of California Office of Emergecy Services and is using the approved indirect cost rate provided by the State of California Office of Emergency Services rather than the 10 perent de minimis indirect cost rate as allowed under the Uniform Guidance.
The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award programs of Rape Counseling Services of Fresno. Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies are included in the schedule. The information in this SEFA 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: Note 2 - Basis of Accounting
Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized follow cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The Organization is a sub-recipient of the State of California Office of Emergecy Services and is using the approved indirect cost rate provided by the State of California Office of Emergency Services rather than the 10 perent de minimis indirect cost rate as allowed under the Uniform Guidance.
The accompanying SEFA is presented on the accrual basis of accounting.
Title: Note 3 - Relationship to Basic Financial Statements
Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized follow cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The Organization is a sub-recipient of the State of California Office of Emergecy Services and is using the approved indirect cost rate provided by the State of California Office of Emergency Services rather than the 10 perent de minimis indirect cost rate as allowed under the Uniform Guidance.
Federal award expenditures agree or can be reconciled with the amounts reported in the Organization’s financial statements.
Title: Note 4 - Indirect Cost Rate
Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized follow cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The Organization is a sub-recipient of the State of California Office of Emergecy Services and is using the approved indirect cost rate provided by the State of California Office of Emergency Services rather than the 10 perent de minimis indirect cost rate as allowed under the Uniform Guidance.
The Organization is a sub-recipient of the State of California Office of Emergency Services and is using the approved indirect cost rate provided by the State of California Office of Emergency Services rather than the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.