Notes to SEFA
The schedule of expenditures of federal awards includes the federal grant activity of First Start Partnerships for Children and Families, Inc. 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 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 basic financial statements.
First Start Partnerships for Children and Families, Inc. charges only direct costs to federal award programs and has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.