Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of South Carolina Coalition Against Domestic Violence and Sexual Assault (the “Coalition”) under programs of the federal government for the year ended December 31, 2025. The information in this Schedule is presented on the accrual basis of accounting and in accordance with the requirements of the Uniform Guidance. Because the Schedule presents only a selected portion of the operations of the Coalition, it is not intended to and does not present the financial position or changes in net position of the Coalition.
Expenditures are recognized following the cost principles contained in 2 CFR Part 200, Cost Principles for Nonprofit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Matching costs, i.e., the non-federal share of certain program costs, are not included in the Schedule.
The Coalition has not elected to use the de minimis indirect cost rate allowed under the Uniform Guidance.