Notes to SEFA
Accounting Policies: All Federal grant operations of Marthas House, Inc. are included in the scope of Title 2 U.S Code of Federal Regulations Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance or Single Audit). The Single Audit was performed in accordance with the provisions of the Office of Management and Budget (OMB) Compliance Supplement (the Compliance Supplement). Compliance testing of all requirements, as described in the Compliance Supplement, was performed for the grant program listed below. This program represents Federal award programs for fiscal year 2022 with cash and non-cash expenditures to ensure coverage of at least 40% of Federally granted funds. Actual coverage was 79% of total cash and non-cash Federal award program expenditures.Expenditures reported on the Schedule of Expenditures of Federal Awards (the Schedule) are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Marthas House Inc. has elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate. Marthas House Inc. has elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.