Title: 3.PASS THROUGH AWARDS
Accounting Policies: 1.BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards has been prepared from The Salvation Army USA, Western Territory, Alaska Division (the Division) accounting records and is presented on the accrual basis of accounting. The schedule of expenditures of federal awards is presented in accordance with Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance). Because the schedule of expenditures of federal awards presents only a selected portion of the activities of the Division, it is not intended to, and does not, present either the financial position or changes in net assets of the Division.Expenditures reported on the 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.Reporting EntityThe Salvation Army, founded in 1865, is a not for profit international religious organization and charitable movement organized and operated on a quasi military pattern and is a branch of the Christian Church. Its membership includes officers (clergy); soldiers and adherents (laity); members of varied activity groups; and volunteers who serve as advisers, associates, and committed participants in its service functions. The Salvation Army, a California corporation (the Western Territory), is an organization exempt from income taxation under Section 501(a) as an entity described in Section 501(c)(3) of the Internal Revenue Code of 1986, as amended, and is exempt from state income taxes under related state provisions.Basis of AccountingFinancial StatementsThe accompanying financial statements have been prepared in accordance with the national accounting policies of the Western Territory. These policies are consistent with accounting principles generally accepted in the United States of America.
De Minimis Rate Used: N
Rate Explanation: The Division has elected not to use the 10% de minimus indirect cost rate allowed under the Uniform Guidance.
The Division receives certain federal awards from various pass through entities. The total amount of such pass through awards is also set forth in the schedule of expenditures of federal awards.
Title: 4.RELATIONSHIP TO FEDERAL AND STATE FINANCIAL REPORTS
Accounting Policies: 1.BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards has been prepared from The Salvation Army USA, Western Territory, Alaska Division (the Division) accounting records and is presented on the accrual basis of accounting. The schedule of expenditures of federal awards is presented in accordance with Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance). Because the schedule of expenditures of federal awards presents only a selected portion of the activities of the Division, it is not intended to, and does not, present either the financial position or changes in net assets of the Division.Expenditures reported on the 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.Reporting EntityThe Salvation Army, founded in 1865, is a not for profit international religious organization and charitable movement organized and operated on a quasi military pattern and is a branch of the Christian Church. Its membership includes officers (clergy); soldiers and adherents (laity); members of varied activity groups; and volunteers who serve as advisers, associates, and committed participants in its service functions. The Salvation Army, a California corporation (the Western Territory), is an organization exempt from income taxation under Section 501(a) as an entity described in Section 501(c)(3) of the Internal Revenue Code of 1986, as amended, and is exempt from state income taxes under related state provisions.Basis of AccountingFinancial StatementsThe accompanying financial statements have been prepared in accordance with the national accounting policies of the Western Territory. These policies are consistent with accounting principles generally accepted in the United States of America.
De Minimis Rate Used: N
Rate Explanation: The Division has elected not to use the 10% de minimus indirect cost rate allowed under the Uniform Guidance.
The regulations and guidelines governing the preparation of federal financial reports vary by state and federal agency and among programs administered by the same agency. Accordingly, the amounts reported in the federal and state financial reports may need additional grant information to reconcile to the amounts reported in the accompanying schedule of expenditures of federal awards and schedule of state financial assistance, which is prepared as explained in Note 1 above
Title: 5.SUBRECIPIENTS
Accounting Policies: 1.BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards has been prepared from The Salvation Army USA, Western Territory, Alaska Division (the Division) accounting records and is presented on the accrual basis of accounting. The schedule of expenditures of federal awards is presented in accordance with Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance). Because the schedule of expenditures of federal awards presents only a selected portion of the activities of the Division, it is not intended to, and does not, present either the financial position or changes in net assets of the Division.Expenditures reported on the 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.Reporting EntityThe Salvation Army, founded in 1865, is a not for profit international religious organization and charitable movement organized and operated on a quasi military pattern and is a branch of the Christian Church. Its membership includes officers (clergy); soldiers and adherents (laity); members of varied activity groups; and volunteers who serve as advisers, associates, and committed participants in its service functions. The Salvation Army, a California corporation (the Western Territory), is an organization exempt from income taxation under Section 501(a) as an entity described in Section 501(c)(3) of the Internal Revenue Code of 1986, as amended, and is exempt from state income taxes under related state provisions.Basis of AccountingFinancial StatementsThe accompanying financial statements have been prepared in accordance with the national accounting policies of the Western Territory. These policies are consistent with accounting principles generally accepted in the United States of America.
De Minimis Rate Used: N
Rate Explanation: The Division has elected not to use the 10% de minimus indirect cost rate allowed under the Uniform Guidance.
For the year ended September 30, 2022, the Division did not provide any amounts to subrecipients.