Notes to SEFA
The Schedule of Expenditures of Federal Awards includes the federal grant activity of Institute for Human and Social Development, Inc. and is presented on the accrual basis. 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). The amounts reported in the accompanying Schedule of Expenditures of Federal Awards agree, in all material respects, to amounts reported within Institute for Human and Social Development, Inc.’s financial statements.
When federal awards were received from a pass-through entity, the Schedule of Expenditures of Federal Awards shows, if available, the identifying number assigned by the pass-through entity. When no identifying number is shown, Institute for Human and Social Development, Inc. determined that no identifying number is assigned for the program or Institute for Human and Social Development, Inc. was unable to obtain an identifying number from the pass-through entity.
The Federal assistance listing number included in the accompanying Schedule of Expenditures of Federal and State Awards was determined based on the program name, review of the award contract, and the Office of Management and Budget’s Federal assistance listing numbers.
Institute for Human and Social Development, Inc. elected not to use the 10% de minimis cost rate as covered in the Uniform Guidance Part 200.414 Indirect (F&A) Costs.