Notes to SEFA
The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal and state grant activities, respectively, of American GI Forum National Veterans Outreach Program, Inc. (“NVOP”) under programs for the federal and state governments for the year ended September 30, 2025. The information in the Schedule is presented in accordance with requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the State of Texas Single Audit Circular. Because the Schedule presents only a selected portion of the operations of NVOP, it is not intended to and does not present the financial position, changes in net assets, or cash flows of NVOP.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and the State of Texas Single Audit Circular, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Expenditures reported on the Schedule from the VA Homeless Providers Grant and Per Diem federal program and the Coronavirus State and Local Fiscal Recovery Funds – ARPA federal program passed through the City of San Antonio are based on revenues and all remaining federal programs, including Continuum of Care, Homeless Veterans Reintegration Program, and the Homeland Security Grant, report expenditures based on expenses incurred. The Uniform Guidance allows NVOP to elect to use a de minimis indirect cost rate. Federal awards issued before October 1, 2024 generally remain subject to the prior Uniform Guidance unless amended to explicitly apply the revised 2024 Uniform Guidance. For awards subject to the prior Uniform Guidance, NVOP applied or may apply the 10% de minimis indirect cost rate. For awards subject to the revised 2024 Uniform Guidance, for the year ended September 30, 2025, NVOP elected to use the 15% de minimis indirect cost rate.
NVOP provided no Federal and state awards to subrecipients during the year ended September 30, 2025.