Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the activity of all federal award programs of Ecology Action of Santa Cruz (the Organization). Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies are included in the schedule. The information in this 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).
The accompanying SEFA is presented using the accrual basis of accounting, which is described in Note 2 of the Organization’s consolidated financial statements.
Federal award expenditures agree or can be reconciled with the amounts reported in the Organization’s consolidated financial statements.
The Organization has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The SEFA will reflect an identifying number for federal awards received from a pass-through entity. An identifying number will not be reflected when the Organization determines no identifying number has been assigned for the program or the Organization was unable to obtain from the pass-through entity.