Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Pathways of Hope (the “Organization”) under programs of the federal government for the year ended December 31, 2023. 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”). 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.
(1) Expenditures reported in this schedule are presented on the accrual basis of accounting. Such expenditures are recognized in accordance with the cost principles contained in the Uniform Guidance, under which certain types of expenditures are unallowable or subject to limitations on reimbursement. (2) The Organization has elected not to use the 10 percent de minimis indirect cost rate permitted under the Uniform Guidance
There were no payments of federal funds to subrecipients for the year ended December 31, 2023.
The Organization received no in-kind personal protective equipment (PPE) during the year ended December 31, 2023.