Notes to SEFA
The accompanying schedule of expenditures of federal awards (“SEFA”) includes the federal grant activity of AIDS Foundation Houston, Inc., d/b/a Allies in Hope (the “Organization” or “AIH”). All financial assistance received directly from federal agencies as well as financial assistance passed through other governmental agencies or nonprofit organizations are included in the SEFA. The information in this schedule is presented in accordance with the audit 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”). Therefore, some amounts presented in the schedule may differ from amounts presented in or used in the preparation of the financial statements.
Expenditures reported on the SEFA 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. The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Organization did not have any loans or loan guarantee programs required to be reported on the schedule for the year ended December 31, 2024. The Organization did not receive any noncash assistance or federally funded insurance during the year ended December 31, 2024.
Amounts reflected in the financial reports filed with grantor agencies for the programs and the supplementary schedules may not agree because of accruals included in the next report filed with the agencies, matching requirements not included in the SEFA and different program year ends.
The Organization did not pass-through federal funding to subrecipients during the year ended December 31, 2024.