Notes to SEFA
The accompanying consolidated schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Planned Parenthood Association of Utah (PPAU) under programs of the federal government for the year ended June 30, 2025. As PPAU’s consolidated affiliates don’t receive any federal government funding, their activities are not consolidated in the schedule. The information is presented in accordance with 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 PPAU, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of PPAU.
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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financial assistance has been provided to a subrecipient.
PPAU does not draw for indirect administrative expenses and has not elected to use the de minimis cost rate of up to 10%.