Notes to SEFA
Title: Subrecipients
Accounting Policies: The schedule of expenditures of federal awards (the Schedule) includes the federal award activity ofOklahoma Humanities Council, Inc. under programs of the federal government for the year ended October31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S.Code of Federal Regulations (CFR), Uniform Administration Requirements, Cost Principles, and AuditRequirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selectedportion of the operations of Oklahoma Humanities Council, Inc., it is not intended to and does not presentthe financial position, changes in net assets, or cash flows of Oklahoma Humanities Council, Inc. Expenditures reported in the Schedule are reported on the cash basis of accounting and, accordingly,represent the total cash expended for the program. The Schedule does not include transactions that mightbe included using the accrual basis of accounting as contemplated by generally accepted accountingprinciples.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Oklahoma Humanities Council, Inc. provided federal awards to subrecipients for the year endedOctober 31, 2022 as follows:State Humanities Program SO-263399-19 45.129 $ 156,951State Humanities Program SO-281310-22 45.129 101,316State Humanities Program ZSO-283144-21 ARPA 45.129 311,909