Notes to SEFA
The accompanying schedule of expenditures of federal awards includes the federal award activity of The Salvation Army Las Vegas Social Services and is prepared on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements Title 2 U.S. Code of Federal Regulations (CFR) 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 The Salvation Army Las Vegas Social Services, it is not intended to and does not present the financial position, changes in net assets or cash flows of The Salvation Army Las Vegas Social Services.
The Salvation Army Las Vegas Social Services receives certain federal awards from pass-through awards. The amounts of such pass-through awards are included in the Schedule.
The Salvation Army Las Vegas Social Services has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
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.