Notes to SEFA
Title: Note 1 - 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 in the Uniform Guidance, wherein certain types of expenditures are not
allowable or are limited as to reimbursement.
NWIRP has elected to use the ten-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Expenses incurred under federal programs are subject to audit by the awarding agencies. If, as a result of such
audit, certain expenses incurred are determined to be nonreimbursable, NWIRP may be liable for repayment of
disallowed expenses previously claimed or received.
De Minimis Rate Used: Y
Rate Explanation: NWIRP has elected to use the ten-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity
of Northwest Immigrant Rights Project (NWIRP) under programs of the federal government 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). Because the Schedule presents only a selected portion of
the operations of NWIRP, it is not intended to and does not present the financial position, changes in net assets,
or cash flows of NWIRP.
Title: Note 2 - Summary of Significant Accounting Policies
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are
recognized following the cost principles in the Uniform Guidance, wherein certain types of expenditures are not
allowable or are limited as to reimbursement.
NWIRP has elected to use the ten-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Expenses incurred under federal programs are subject to audit by the awarding agencies. If, as a result of such
audit, certain expenses incurred are determined to be nonreimbursable, NWIRP may be liable for repayment of
disallowed expenses previously claimed or received.
De Minimis Rate Used: Y
Rate Explanation: NWIRP has elected to use the ten-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are
recognized following the cost principles in the Uniform Guidance, wherein certain types of expenditures are not
allowable or are limited as to reimbursement.
NWIRP has elected to use the ten-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Expenses incurred under federal programs are subject to audit by the awarding agencies. If, as a result of such
audit, certain expenses incurred are determined to be nonreimbursable, NWIRP may be liable for repayment of
disallowed expenses previously claimed or received.