Notes to SEFA
Title: Subrecipients
Accounting Policies: Basis of Presentation: The accompanying schedule of expenditures of federal awards (the "Schedule")includes the federal award activity of Aleutian Pribilof Islands Association, Inc. under programs of the federalgovernment for the year ended September 30, 2022. The information in this Schedule is presented inaccordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UniformGuidance). Because the Schedule presents only a selected portion of the operations of Aleutian Pribilof IslandsAssociation, Inc., it is not intended to and does not present the financial position, changes in net assets, or cashflows of Aleutian Pribilof Islands Association, Inc. Summary of Significant Accounting Policies: Expenditures reported on the Schedule are reported on theaccrual basis of accounting. Such expenditures are recognized following the cost principles contained in theUniform Guidance , wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Of the federal expenditures listed above, the Association provided federal subawards torecipients as follows:Program Title Assistance Listing AmountTribal Self Governance 15.022 $ 513,055ICDBG HUD Atka Clinic Construction 14.862 1,035,000Family Violence Prevention 2021 93.671 53,711Total Awards $ 1,601,766