Notes to SEFA
The accompanying schedule of expenditures of federal awards includes the federal grant activity of The Salvation Army Twin Cities (Minneapolis and Saint Paul) Operating Units - Operating Fund (the Army) for the year ended September 30, 2025, and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements.
The Army did not elect to use the de minimis indirect cost rate allowed under Uniform Guidance.
The Army received non-cash assistance during the year ended September 30, 2025, at no cost, in the form of food provided to the Army by Second Harvest Heartland and The Food Group MN, Inc., passed through from the U.S. Department of Agriculture. Total expenditures under Federal Assistance Listing No. 10.569 represent non-cash assistance.