Notes to SEFA
The accompanying schedule of expenditures of federal and state awards presents expenditures for all federal and state assistance awards that were in effect for San Antonio Independent Living Services (the “Organization”). The Organization’s reporting entity is described in Note 1 of the basic financial statements.
The accompanying schedule of expenditures of federal and state awards includes the federal and state grant activity of the Organization 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. Because the schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
Expenditures reported on the schedule of expenditures of federal and state awards are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
There were no federal or state awards expended in the form of non-cash expenditures for the year ended September 30, 2025.
There were no loans or loan guarantees outstanding at year end. The Organization has elected to use the 15 percent de minimis indirect cost rate allowed under the Uniform Guidance. The Organization did not disburse any federal or state awards to subrecipients for the year ended September 30, 2025.
The following is a reconciliation of total federal and state expenditures in the schedule of expenditures of federal and state awards and total federal and state grants in the statement of activities for the year ended September 30, 2025: Federal and state grants per statement of activities $ 1,547,648 Plus: timing difference due to advance on federal and state grants 148,157 Total per schedule of expenditures of federal and state awards $ 1,695,805