Notes to SEFA
Title: Basis of Presentation
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 and the State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: United Cerebral Palsy of Greater Dane County, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal and state award activity of United Cerebral Palsy of Greater Dane County, Inc., under programs of the federal and state governments for the year ended December 31, 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) and the State Single Audit Guidelines. Because the Schedule presents only a selected portion of the operations of United Cerebral Palsy of Greater Dane County, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of United Cerebral Palsy of Greater Dane County, Inc.
Title: Subrecipients
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 and the State Single Audit Guidelines, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: United Cerebral Palsy of Greater Dane County, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
United Cerebral Palsy of Greater Dane County, Inc. did not pass-through any federal awards to subrecipients.