The accompanying Schedule of Expenditures of Federal Awards (SEFA) includes federal award activity of the International Chemical Workers Union Council (ICWUC) for the year ended June 30, 2022. 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 and Audit Requirements for Audits of Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements.
Expenditures in the SEFA are presented on the modified cash basis, which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America (GAAP). Such expenditures are recognized following cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the SEFA represent adjustments or credits to amounts reported as expenditures in prior years.
The ICWUC has elected to use the 10 percent de minimis cost rate allowed under Uniform Guidance.
A Consortium of unions and labor-based organizations are served by the ICWUC Center for Worker Health and Safety Education in Cincinnati, Ohio. The Center has developed institutional capabilities and competencies of educational staff, trainers, curriculum and physical facilities to deliver nationwide emergency response and disaster training to thousands of workers. The Consortium of ICWUC Center for Worker Health and Safety Education includes:
· American Federation of Teachers Educational Foundation
· American Federation of Government Employees
· Coalition of Black Trade Unionists
· International Association of Machinists and Aerospace Workers Corporation for Re-Employment and Safety Training
· International Chemical Workers Union Council
· National Nurses United
· United Food and Commercial Workers Union
· University of Cincinnati
· National Council for Occupational Safety and Health
· Labor Council for Latin American Advancement