Notes to SEFA
The accompanying schedule of expenditures of federal awards is a summary of the Department’s federal award programs presented on the modified accrual basis of accounting in conformity with accounting principles generally accepted in the United States of America. The information in the schedule of expenditures of federal awards is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. The schedule of expenditures of federal awards includes the estimated value of food commodities, as determined by the U.S. Department of Agriculture, that were distributed to eligible recipients during the year.
Expenditures reported on the schedule of expenditures of federal awards are reported on the modified 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.
The Department allocates certain indirect expenses to its programs based on a negotiated indirect cost rate subject to limitations imposed by individual granting agencies. In this manner, the Department has not elected to use the de minimis indirect cost rate, which is allowed in accordance with the Uniform Guidance.
Of the expenditures presented in the schedule of expenditures of federal awards, the Department did not provide any awards to subrecipients.
The Department has no federal loan obligations as of September 30, 2025.
The following is a reconciliation of the expenditures reported on the Department’s schedule of expenditures of federal awards to total expenditures reported in the Department’s statement of revenues, expenditures and changes in fund balance.