Notes to SEFA
The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of The Salvation Army Detroit Metropolitan Area Command (the Army) and is presented on the accrual basis of accounting. The information in the schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200 (CFR), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the schedule may differ from amounts presented in or used in the preparation of the basic consolidated financial statements.
The Army has elected to use the de minimis indirect cost rate allowed under the Uniform Guidance.