Notes to SEFA
THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS PRESENTS THE ACTIVITY OF ALL FEDERAL FINANCIAL ASSISTANCE AND FEDERAL COST-REIMBURSEMENT CONTRACTS OF PROTECTION & ADVOCACY SYSTEM, INC. THIS SCHEDULE IS PREPARED ON THE ACCRUAL BASIS OF ACCOUNTING. AMOUNTS EXPENDED FOR CAPITAL ASSETS ARE INCLUDED IN THE AMOUNTS LISTED BUT DEPRECIATION IS NOT INCLUDED IN THE GRANT EXPENDITURES.
THE MAJOR PROGRAMS ARE IDENTIFITED IN THE SUMMARY OF AUDITOR'S RESULTS SECTION OF THE SCHEDULE OF FINDINGS AND QUESTIONED COSTS.
THE ORGANIZATION HAS ELECTED TO NOT USE THE DE MINIMIS INDIRECT COST RATE. ORGANIZATION USES THE DIRECT COST ALLOCATION METHOD.
THE MAJOR PROGRAMS ARE IDENTIFITED IN THE SUMMARY OF AUDITOR'S RESULTS SECTION OF THE SCHEDULE OF FINDINGS AND QUESTIONED COSTS.
THE ORGANIZATION HAS NO SUBRECIPIENTS DURING THE YEAR ENDED SEPTEMBER 30, 2025.