Notes to SEFA
The accompanying schedule of expenditures of federal awards presents the activity of all federal financial assistance programs of United Way of Acadiana, Inc. (a nonprofit organization). United Way of Acadiana, Inc.’s reporting entity is defined in Note 1 to the financial statements for the year ended December 31, 2025. All federal financial assistance received directly from federal agencies is included in the schedule as well as federal financial assistance passed through other government agencies.
The accompanying schedule of expenditures of federal awards is presented using the accrual basis of accounting, which is described in Note 1 to United Way of Acadiana, Inc.'s financial statements for the year ended December 31, 2025. Such expenditures 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.
The Organization has elected not to use the 15% de minimis indirect cost rate allowed under Uniform Guidance.