Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Association of American Voices and is prepared using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America. 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 (OMB Uniform Guidance). Because the schedule presents only a selected portion of the operations of the Association of American Voices, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Association of American Voices. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Pass-through entity identifying numbers are presented where available.
None of the federal expenditures presented in the schedule were provided to sub-recipients.
The Professional and Cultural Exchange Program consists of the American Music Abroad (AMA) and the Arts Envoy (AE) programs. AMA creates an international exchange that engages selected American ensembles with international audiences, especially underserved youth through public concerts, interactive performances with local musicians, lecture demonstrations, workshops, and jam sessions. The Arts Envoy program enables American artists and cultural experts to travel abroad for individual programs or as part of an ensemble or group to engage and consult with key foreign audiences through performances, workshops, meetings, seminars, and appearances in foreign media.
The Association received no noncash assistance during the year ended December 31, 2025.
The federal programs presented in the previous schedule did not have separate program-specific insurance policies.
The federal programs listed did not have any loans, loan guarantees, or interest subsidies associated with them.
The Association has not elected to use the 15% de minimis indirect cost rate.
No donated personal protective equipment received during the year ended December 31, 2025.