Notes to SEFA
The accompanying schedule of expenditures of federal awards includes the federal grant activity of The Salvation Army - Greater Kansas City - City Funds (the Army) for the year ended September 30, 2025 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for 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 consolidated financial statements.
The Army has not elected to use the 15% de minimis indirect cost rate allowed under the Uniform Guidance. The Army has a negotiated federal indirect cost rate of 10% through the U.S. Department of Housing and Urban Development.
The Army received non-cash assistance from the U.S. Department of Agriculture during the year ended September 30, 2025, at no cost, in the form of food provided to the Army by Harvesters Community Food Network. Total expenditures under Assistance Listing Number 10.569 represent non-cash assistance.
Various reimbursement procedures are used for federal awards received by the Army. Additionally, the federal grant periods vary, while the Army’s year end is September 30. Consequently, timing differences between expenditures and program reimbursement might exist at the beginning and end of the year. These timing differences will be resolved over the term of the grant period.