Notes to SEFA
The accompanying schedule of expenditures of federal awards (the “Schedule”) presents the federal award programs of the Eastern Shawnee Tribe of Oklahoma (the “Tribe”) Governmental Services Department (the “Department”) 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 of Title U.S. Code of Federal Regulations Part 200, Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards. Because the Schedule presents only a selected portion of the operations of the Department, it is not intended to and does not present the financial position, changes in net position or cash flows of the Department. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. 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 Department has elected not to use the 15-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Tribe has a negotiated rate with the U.S. Department of Interior, Interior Business Center.
The following is a reconciliation of the expenditures reported on the Schedule to the grants and contracts fund expenditures reported in the statement of revenues, expenditures, and changes in fund balances – governmental funds included in the accompanying financial statements: See table on Financial Statements.
The Department reports grant funds expended under Public Law 102-477 Programs within the 477 Cluster. The ALN programs in the 477 Cluster for the year ended September 30, 2025, include: See table on Financial Statements.