Notes to SEFA
Title: 477 Cluster
Accounting Policies: The accompanying schedule of expenditures of federal awards (SEFA) includes the federal grant activity of
Kawerak, Inc. under programs of the federal government for the year ended December 31, 2024. 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). Because the SEFA presents only a selected portion of the operations of Kawerak, Inc., it is
not intended to and does not present the financial position, changes in net assets, or cash flows of Kawerak, Inc. 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, wherein certain types of expenditures
are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Kawerak, Inc. has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform
Guidance.
Kawerak’s 477 Plan as listed on the Schedule of Expenditures of Federal Awards includes funding from the
following federal programs:
Assistance
Listing
Number
Native American Employment and Training 17.265
Career and Technical Training – Grants to Native Americans
and Alaskan Natives 84.101
Child Care and Development Block Grant 93.575
Child Care Mandatory and Matching Funds of the Child Care
and Development Fund 93.596
Community Services Block Grant 93.569
Tribal Work Grants 93.594