Notes to SEFA
The accompanying schedule of expenditures of federal awards (the “Schedule”) includes grant activity of YWCA of Hawai'i Island (the “Organization”) under programs of federal government for the year ended June 30, 2025. 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 (Uniform Guidance). Therefore, certain amounts presented in this schedule may differ from amounts presented in, or used in preparation of, the basic financial statements.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The Organization did not elect the 10% de minimis indirect cost rate of the Uniform Guidance.
The Organization had no subrecipients.