Notes to SEFA
The accompanying schedule of expenditures of federal and state awards includes the federal and state grant activity of the District and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Of the federal expenditures presented in the schedule, the District provided federal awards (excluding state awards) to subrecipients as follows: Federal Assistance Listing Amount Provided Program Title Number to Subrecipients Nutrition Services and Support for the Elderly 93.045 $ 429,284 Support Services for the Elderly 93.044 & 93.053 413,739 Services for Older Individuals 93.042 42,760 Title VII Elder Abuse 93.041 6,460 National Family Caregiver Support 93.052 3,643
The Organization has elected not to use the allowable de minimis indirect cost rate allowed under the Uniform Guidance.
The Organization’s calculation of the balance reported on the schedule of expenditures of federal awards for this program is based on the following: Cash $ 594,559 Notes Receivable 473,934 Administrative Expenditures 20,853 Loan Forgiveness 81,182 Total $ 1,170,528