Notes to SEFA
The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Emerging Prairie under programs of the federal government for the year ended December 31, 2024. 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). Because the schedule presents only a selected portion of the operations of Emerging Prairie, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Emerging Prairie.
Expenditures reported on the schedule are presented on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Subpart E of the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Emerging Prairie has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
For Federal Pass-through programs marked “N/A”, Emerging Prairie was unable to obtain a pass-through grant number.