Notes to SEFA
Title: SCHEDULE NOT IN AGREEMENT WITH OTHER FEDERAL AWARD REPORTING
Accounting Policies: Note 1 GeneralThe accompanying Schedule of Expenditures of Federal Awards presents the funds expended bythe Administration from all federal programs for the year ended June 30, 2022. TheAdministrations reporting entity is defined in Note 1 to the financial statements.Note 2 Basis of presentationThe accompanying Schedule of Expenditures of Federal Awards is presented in accordance with therequirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards and was preparedfollowing the modified accrual basis of accounting.The Assistance Listing Number (ALN), formerly known as the Catalog of Federal DomesticAssistance (CFDA) Number, is a five-digit number assigned in the awarding document for allfederal assistance award mechanisms, including federal grants and cooperative agreements.Assistance listings are detailed public descriptions of federal programs that provide grants, loans,scholarships, insurance, and other types of assistance awards. The SAM.gov assistance listing isthe publicly available online database showing all available Federally-funded programs.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The information included in the Schedule may not fully agree with other federal awards reportssubmitted directly to federal granting agencies.
Title: Reconciliation of expenditures presented in the Schedule of Expenditures of
Accounting Policies: Note 1 GeneralThe accompanying Schedule of Expenditures of Federal Awards presents the funds expended bythe Administration from all federal programs for the year ended June 30, 2022. TheAdministrations reporting entity is defined in Note 1 to the financial statements.Note 2 Basis of presentationThe accompanying Schedule of Expenditures of Federal Awards is presented in accordance with therequirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards and was preparedfollowing the modified accrual basis of accounting.The Assistance Listing Number (ALN), formerly known as the Catalog of Federal DomesticAssistance (CFDA) Number, is a five-digit number assigned in the awarding document for allfederal assistance award mechanisms, including federal grants and cooperative agreements.Assistance listings are detailed public descriptions of federal programs that provide grants, loans,scholarships, insurance, and other types of assistance awards. The SAM.gov assistance listing isthe publicly available online database showing all available Federally-funded programs.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Reconciliation of expenditures presented in the Schedule of Expenditures of Federal Awards tothe expenditures presented in the Basic Financial StatementsDescriptionFederalprogramsTotal expenditures as per fundfinancial statements $ 42,339,396Accrual basis adjustments (2,797,679)Total federal expenditures as perSchedule of Expenditures of FederalAwards $ 39,541,717