Notes to SEFA
The accompanying schedule of expenditures of federal awards (“SEFA”) includes the federal award activity of Safe Place of Eastern South Dakota, under programs of the federal government as of and for the year ended December 31, 2025. The information in the SEFA is presented in accordance with the requirement 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 SEFA 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.
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. The Organization has not elected to use the 15% de minimis indirect cost rate allowed under Uniform Guidance, 2 CFR §200.414(f). Accordingly, indirect costs were not charged to federal awards during the year ended December 31, 2025.