Notes to SEFA
The accompanying schedule includes the federal award activity of PILLAR under programs of the federal government for the year ended December 31, 2025, presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200 (Uniform Guidance). Because the schedule presents only a selected portion of the operations of PILLAR, it is not intended to and does not present the financial position, changes in net assets, or cash flows of PILLAR.
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.
PILLAR did not charge indirect costs to its federal awards and has not elected to use the de minimis indirect cost rate.
PILLAR did not pass any of its federal awards through to subrecipients during the year ended December 31, 2025.