Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Catholic Charities of Northeast Kansas, Inc. and Subsidiary (the Organization) for the year ended June 30, 2025, and is presented on the accrual basis of accounting. All federal awards received directly from federal agencies, as well as federal awards passed through other governmental agencies, are included in the schedule. The information in this schedule is presented in accordance with the requirements of the OMB Compliance Supplement and 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 this schedule may differ from amounts presented in, or used in the preparation of, the consolidated financial statements.
Expenditures of federal awards are recognized in the accounting period in which the liability is incurred and approved for reimbursement. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The Organization has elected to use the 15% de minimis indirect cost rate allowed under the Uniform Guidance.
The Organization did not pass any federal expenditures through to subrecipients for the year ended June 30, 2025.