Notes to SEFA
Title: BASIS OF PRESENTATION
Accounting Policies: The schedule of expenditures of federal awards is presented on the accrual basis of accounting. Such
expenditures are recognized following the cost principles contained in the Uniform Guidance where
in certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Congregation Beth Mikroh has not elected to use the 10% de minimis indirect cost rate allowed
under the Uniform Guidancence.
The accompanying schedule of expenditures of federal awards (SEFA) includes the federal award
activity of Congregation Beth Mikroh under programs for the federal government for the year ended
August 31, 2023. The information in this schedule is presented in accordance with the requirements
of the 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 Congregation Beth Mikroh, it is not
intended to and does not present the financial position, changes in net assets, or cash flows of the
Organization.
Title: PASS THROUGH AGENCY AND SUBRECIPIENTS
Accounting Policies: The schedule of expenditures of federal awards is presented on the accrual basis of accounting. Such
expenditures are recognized following the cost principles contained in the Uniform Guidance where
in certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Congregation Beth Mikroh has not elected to use the 10% de minimis indirect cost rate allowed
under the Uniform Guidancence.
The Organization participates in the NYS Department of Education Food Programs (for breakfast,
and lunch programs) which is a pass-through-agency of the U.S. Department of Agriculture. There
were no payments made to subrecipients for federal awards received during the year ended
August 31, 2023.
Title: CHILD NUTRITION CLUSTER PROGRAM
Accounting Policies: The schedule of expenditures of federal awards is presented on the accrual basis of accounting. Such
expenditures are recognized following the cost principles contained in the Uniform Guidance where
in certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Congregation Beth Mikroh has not elected to use the 10% de minimis indirect cost rate allowed
under the Uniform Guidancence.
Congregation Beth Mikroh was approved by the State of New York’s Department of Agriculture,
under the National School Lunch Act and Child Nutrition Act of 1966, to operate the Child Nutrition
Program which includes the School Breakfast Program and the National School Lunch Program.
The program enables the school to offer free or reduced-priced meals to eligible students.
Title: SUBSEQUENT EVENTS
Accounting Policies: The schedule of expenditures of federal awards is presented on the accrual basis of accounting. Such
expenditures are recognized following the cost principles contained in the Uniform Guidance where
in certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Congregation Beth Mikroh has not elected to use the 10% de minimis indirect cost rate allowed
under the Uniform Guidancence.
The Organization has evaluated subsequent events and transactions for potential recognition or
disclosure in the Schedule of Expenditures of Federal Awards through July 21, 2025, the date the
Schedule of Expenditures of Federal Awards was available to be issue, and concluded there were no
subsequent events that would require a disclosure in this Schedule of Expenditures of Federal
Awards.