Notes to SEFA
The accompanying schedule of expenditures of federal awards includes the federal grant activity of The Kitchen, Inc. and is presented on the accrual basis of accounting. Grant awards are considered expended when the expense transactions associated with the grant occur. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in preparation of, the basic financial statements.
The Kitchen, Inc. did not provide federal awards to subrecipients during the year ended December 31, 2025.
The Kitchen elected to use the 15% de minimis cost rate as allowed in the Uniform Guidance, 2 CFR 200.414.