Notes to SEFA
All expenditures included in the schedule of expenditures of federal awards are presented on the basis that expenditures are reported to the respective federal grantor agencies. Accordingly, expenditures are recorded when the federal obligation is determined.
The schedule of expenditures of federal awards reflects federal expenditures for all individual grants which were active during the fiscal year. See Note E in the notes to the financial statements for a description of the Organization’s programmatic investment. These programmatic investments are not reported as expenses on the Statement of Activities, but rather assets on the Statement of Financial Position. They are not considered expenses, but are considered expenditures for the purposes of Federal Uniform Guidance requirements.
Tri-State Community Partners, Inc. did not use the federal de minimis indirect cost rate of 10% on their federal grants for the year ended December 31, 2025