Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Cascadia Research Collective under programs of the federal government for the year ended December 31, 2024. The information in this schedule is presented in accordance with 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 Cascadia Research Collective, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of Cascadia Research Collective.
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 cost principles, as applicable, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Pass-through entity identifying numbers, if any, are presented where available.
Cascadia Research Collective has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Organization instead uses a provisional rate of 32.06% based on total direct costs less any capital expenditures.