Notes to SEFA
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) summarizes the expenditures of the Operating Fund of The Salvation Army Palm Beach County, Florida, Command (the Fund) under the programs of the federal government for the year ended September 30, 2022. Since the Schedule presents only a selected portion of the operations of the Fund, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Fund. For the purpose of the Schedule, federal awards include all grants, contracts and similar agreements entered into directly between the Fund and agencies and departments of the federal government or subawards. This information in the 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.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.