Notes to SEFA
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents all activity of all federal award programs for the year ended December 31, 2022. Federal awards received directly from federal agencies as well as federal awards passed through other government agencies are included on the Schedule. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements. Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate. Lifting Up Westchester, Inc. allocates indirect costs as limited by the grant requirements and granting sources.