Notes to SEFA
Basis of Presentation - The accompanying schedule of expenditures of federal awards (SEFA) includes all federal grant activity of Native American Youth and Family Center (NAYA Family Center). The SEFA is presented using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America. The information in the SEFA 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 SEFA presents only a selected portion of the operations of NAYA Family Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of NAYA Family Center. Therefore, some amounts presented in the SEFA may differ from amounts presented in, or used in the preparation of, the consolidated financial statements. Pass-through entity identifying numbers are presented when available. Expenditures - Expenditures reported on the SEFA 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. Indirect Cost Rate - NAYA Family Center has not elected to use the de minimis indirect cost rate under the Uniform Guidance
The accompanying SEFA includes pass-through loan proceeds received by NAYA Family Center from the CDBG Cluster Entitlement / Special Purpose Grants and Assistance Listing Number 14.218, CDBG / Entitlement Grants of $600,000. No new proceeds were received during the year ended June 30, 2025.