Notes to SEFA
The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Disability Rights South Carolina, Inc. (the “Organization”), under programs of the federal government for the year ended September 30, 2025. The information in this Schedule is presented in accordance with the requirements Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the “Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
Expenditures in 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. The Organization has elected not to use the 15% de minimis indirect cost rate allowed under the Uniform Guidance.
The following is a reconciliation of total expenditures of federal awards to government grant revenue recognized per the statement of activities for the year ended September 30, 2025: Grant expenditures per Schedule of Expenditures of Federal Awards $ 2,275,580 Non-federal grant awards 5 ,000 Total government grants per the Statement of Activities $ 2,280,580