Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Meals-on-Wheels Greater San Diego, Inc. dba Meals on Wheels San Diego County 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 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Meals-on-Wheels Greater San Diego, Inc. dba Meals on Wheels San Diego County, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Mealson-Wheels Greater San Diego, Inc. dba Meals on Wheels San Diego County.
Expenditures reported on 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.
Meals-on-Wheels Greater San Diego, Inc. dba Meals on Wheels San Diego County did not elect to use the 10% de minimis cost rate as covered in the Uniform Guidance 2.CFR.200.414 Indirect costs.