Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of The Salvation Army, Nashville, Tennessee Area Command under programs of the federal government for the year ended September 30, 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 The Salvation Army, Nashville, Tennessee Area Command, it is not intended to and does not present the financial position, changes in net assets, or cash flows of The Salvation Army, Nashville, Tennessee Area Command.
(1) Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in 2 CFR Part 230, Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. (2) Pass-through entity identifying numbers are presented where available.
The Salvation Army, Nashville, Tennessee Area Command has elected not to use the 15% de minimis indirect cost rate allowed under the Uniform Guidance.