Notes to SEFA
The accompanying schedule of expenditures of federal awards includes the federal grant activity of The Salvation Army of Grand Rapids, Michigan (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 consolidated financial statements.
The Army has not elected to use the de minimis indirect cost rate allowed under the Uniform Guidance.