Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards and State Projects (the “Schedule”) include the federal award and state project activity of the Coalition under programs of the federal and state government for the year ended June 30, 2025. 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 Federal Awards (Uniform Guidance) and Chapter 10.650, Rules of the Auditor General. Because the Schedule presents only a selected portion of the operations of the Coalition, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Coalition.
Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and Chapter 10.650, Rules of the Auditor General, wherein certain types of expenditures are not allowable or are limited to reimbursement.
The Coalition has elected not to use the de minimis indirect cost rate allowed under the Uniform Guidance and Chapter 10.650, Rules of the Auditor General.