Notes to SEFA
Title: CATALOG OF FEDERAL ASSISTANCE LISTINGS NUMBER
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of TheArizona Community Action Association, Inc., DBA Wildfire (Wildfire) for the year ended June 30, 2022.The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code ofFederal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (Uniform Guidance).Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expendituresare recognized following the cost principles contained in the Uniform Guidance, wherein certain types ofexpenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented inthis schedule may differ from amounts presented in, or used in the preparation of, the financialstatements.
De Minimis Rate Used: N
Rate Explanation: The Organization has elected not to use the 10 percent de minimis indirect cost rate as allowed under theUniform Guidance.
The program titles and Federal Assistance Listings number were obtained from the federal or passthrough grantors, or the 2022 Federal Assistance Listings.