Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (Schedule) inlcudes the federal grant activity of Hui Malama Ola Na `Oiwi (Hui Malama) and 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 (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 the preparation of, the financial statements of Hui Malama.
The expenditures are recongized following the cost principles contained in the Uniform Guidance, as applicable, wherein certain types of expenditures are not allowable or are limited as to reimbursement. In addition, pass-through entity identifying numbers are presented where available.
Hui Malama has not elected to use the de minimis indirect cost rate as allowed under the Uniform Guidance.