Notes to SEFA
OSF recovers indirect costs under agreements with various U.S. departments and agencies. OSF recovers indirect costs using the 15% de minimus indirect cost rate permitted under the Uniform Guidance. OSF recovered $81,357 in indirect costs for the year ended September 30, 2025.
For Assistance Listing Number (ALN 97.036), OSF records expenditures for these grants when both FEMA has approved the subgrant application and OSF has incurred eligible expenses. The eligible expenditures reported under ALN 97.036 on the Schedule reflect expenditures incurred years prior to fiscal year 2025. The total amount of expenditures related to prior years is $131,443.