Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) presents the federal award activity of NAMI Southeast Louisiana under programs of the federal government for the year ended June 30, 2025. The information in this Schedule is presented in accordance with the requirements of the 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 NAMI Southeast Louisiana, it is not intended to and does not present the financial position, changes in net assets, or cash flows of NAMI Southeast Louisiana.
Expenditures reported on the Schedule 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.
NAMI Southeast Louisiana has a negotiated indirect cost rate agreement (NICRA) with the U.S. Department of Health and Human Services. The Organization applies this negotiated rate to applicable federal awards in accordance with the terms of the agreement. The Organization has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Pass-through entity identifying numbers are presented where available.