Notes to SEFA
The Schedule of Expenditures of Federal Awards includes the federal grant activity of Berkeley Food Network and is presented on the accrual basis. 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). The amounts reported in the accompanying Schedule of Expenditures of Federal Awards (SEFA) agree, in all material respects, to amounts reported within Berkeley Food Network’s financial statements.
The Federal Assistance Listing Numbers included in the accompanying SEFA were determined based on the program name, review of the award contract, and the Office of Management and Budget’s Federal Assistance Listing Numbers.
Berkeley Food Network elected not to use the 10% de minimis cost rate as covered in the Uniform Guidance Part 200.414 Indirect (F&A) Costs.
The amounts reported in the accompanying SEFA agree or can be reconciled with amounts reported in the related federal financial assistance reports.
When federal awards were received from a pass-through entity, the SEFA shows, if available, the identifying number assigned by the pass-through entity. When no identifying number is shown, Berkeley Food Network determined that no identifying number is assigned for the program or Berkeley Food Network was unable to obtain an identifying number from the pass-through entity and the identifying number is shown as unknown.
Expenditures reported on the SEFA are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance.
Berkeley Food Network reported $1,221,921 in non-financial expenditures on the accompanying SEFA pertaining to federal listing number: 10.569 TEFAP Allocation within the Food Distribution Cluster.