Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (“the SEFA”) presents the activity of all federal financial awards programs received by the National Association of Councils on Developmental Disabilities (“the Association”). All federal awards received directly from federal agencies, and federal awards passed through other government agencies, are included on the schedule.
The accompanying SEFA is presented on the accrual basis of accounting. 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”). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
The accompanying SEFA is presented on the accrual basis of accounting. 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”). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.