Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Synergistic Hawaii Agriculture Council programs of the federal government for the year ended December 31, 2025. 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 (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Synergistic Hawaii Agriculture Council, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Synergistic Hawaii Agriculture Council.
Basis of Accounting: Expenditures reported on this 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. Indirect Cost Rate: The Organization has elected not to use the de minimis cost rate. Matching Requirements: Certain Federal Programs require Synergistic Hawaii Agriculture Council to contribute non-Federal matching funds to support the Federally-funded programs. The Organization has met the matching requirements. The Schedule does not include the expenditure of non-Federal matching funds.
A total of $735,742 in Federal awards from the U.S. Department of Agriculture were passed through to the subrecipients. See the Notes to the SEFA for chart/table.
The Organization has identified multiple federal awards as part of the Research and Development (R&D) Cluster in accordance with the OMB Compliance Supplement. These awards are grouped based on their shared purpose of supporting research and development activities. The total expenditures for the R&D Cluster are presented in the Schedule.