Notes to SEFA
The accompanying Schedules of Expenditures of Federal Awards and of State Financial Assistance are presented on the accrual basis of accounting. The information in the schedules 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, and State of Florida Chapter 10.650, Rules of the Auditor General. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
HANDS did not provide federal awards to subrecipients during the year ended September 30, 2025.
HANDS has elected to not use the 15% de minimis indirect cost rate for its federal programs and state projects for the year ended September 30, 2025.