Notes to SEFA
Accounting Policies: Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal activity of SPIPA under programs of the federal government for the year ended September 30, 2022. 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). Because the Schedule presents only a selected portion of the operations of SPIPA, it is not intended to and does not present the financial position, changes in net assets, or cash flows of SPIPA.Basis of Accounting - The Agency's books and records are maintained on the modified accrual basis of accounting for nonprofit type funds. Using the modified accrual basis of accounting, revenues are recognized when they become measurable and available as net current assets, and expenditures are recognized when the related fund liability is incurred.Indirect Cost Rate The Agency did not elect to use the de minimus indirect cost rate of 10% allowed under the Uniform Guidance.477 Cluster The Agencies 477 Cluster received grants funds from the following sources:84.101 Native American Career and Technical Education Program17.259 WIOA Youth and Adult Activities93.558 Temporary Assistance for Needy Families93.595 Child Care and Development Grant93.594 Tribal Work Grants Native Employment Works (NEW)93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.