Notes to SEFA
The schedule of expenditures of federal awards (Schedule) includes the federal grants activity of Second Harvest Food Bank of East Central Indiana, Inc. (SHFB) under programs of the federal government for 2025. The information in this Schedule is presented in accordance with the audit requirementf 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 Schedule presents only a selected portion of the operations of SHFB, it is not intended to and does not present the financial position, activities and changes in net assets or cash flows of SHFB.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures 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. Passthrough identifying numbers are presented where available.
USDA Commodities in the Food Distribution Cluster passed through to Food Outlets were $2,001,775 in 2025.
SHFB has elected not to use the 15 percent de minimis indirect cost rate allowed under the Uniform Guidance