Title: Note 1. Basis of presentation
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal
grant activity of First Responder Center for Excellence for Reducing Occupational
Illness, Injuries and Deaths, Inc. and is presented on the accrual basis of accounting. The
information in this schedule is presented in accordance with the requirements of Title 2
U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts
presented in this schedule may differ from amounts presented in, or used in the
preparation of, the financial statements.
De Minimis Rate Used: Y
Rate Explanation: First Responder Center for Excellence for Reducing Occupational Illness, Injuries and
Deaths, Inc. elect to use the 10% de minimis indirect cost rate either in awards received
directly or indirectly nor on any awards passed through to subrecipients
The accompanying schedule of expenditures of federal awards includes the federal
grant activity of First Responder Center for Excellence for Reducing Occupational
Illness, Injuries and Deaths, Inc. and is presented on the accrual basis of accounting. The
information in this schedule is presented in accordance with the requirements of Title 2
U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts
presented in this schedule may differ from amounts presented in, or used in the
preparation of, the financial statements.
Title: Note 2. Indirect costs
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal
grant activity of First Responder Center for Excellence for Reducing Occupational
Illness, Injuries and Deaths, Inc. and is presented on the accrual basis of accounting. The
information in this schedule is presented in accordance with the requirements of Title 2
U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts
presented in this schedule may differ from amounts presented in, or used in the
preparation of, the financial statements.
De Minimis Rate Used: Y
Rate Explanation: First Responder Center for Excellence for Reducing Occupational Illness, Injuries and
Deaths, Inc. elect to use the 10% de minimis indirect cost rate either in awards received
directly or indirectly nor on any awards passed through to subrecipients
First Responder Center for Excellence for Reducing Occupational Illness, Injuries and
Deaths, Inc. elect to use the 10% de minimis indirect cost rate either in awards received
directly or indirectly nor on any awards passed through to subrecipients.
Title: Note 3.Reconciliation of financial statements
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal
grant activity of First Responder Center for Excellence for Reducing Occupational
Illness, Injuries and Deaths, Inc. and is presented on the accrual basis of accounting. The
information in this schedule is presented in accordance with the requirements of Title 2
U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts
presented in this schedule may differ from amounts presented in, or used in the
preparation of, the financial statements.
De Minimis Rate Used: Y
Rate Explanation: First Responder Center for Excellence for Reducing Occupational Illness, Injuries and
Deaths, Inc. elect to use the 10% de minimis indirect cost rate either in awards received
directly or indirectly nor on any awards passed through to subrecipients
Reconciliation between total grant revenue per audited financial statements and federal fixed price contract revenue and other