Notes to SEFA
Title: Note 1: Basis of Presentation
Accounting Policies: 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. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: APLA Health & Wellness has a federally approved indirect cost rate and is not eligible to use the 10 percent de minimis indirect cost rate as referenced under the Uniform Guidance. The Global Forum on MSM & HIV (MSMGF) has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Alliance for Housing and Healing has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of APLA Health & Wellness and The Global Forum on MSM & HIV (MSMGF) (the Organization) under programs of the federal government 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 of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
Title: Note 4: Federal Loan Programs
Accounting Policies: 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. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: APLA Health & Wellness has a federally approved indirect cost rate and is not eligible to use the 10 percent de minimis indirect cost rate as referenced under the Uniform Guidance. The Global Forum on MSM & HIV (MSMGF) has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Alliance for Housing and Healing has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
APLA Health & Wellness, The Global Forum on MSM & HIV (MSMGF) and Alliance for Housing and Healing did not have any federal loan programs during the year ended June 30, 2022.
Title: Note 5: Personal Protective Equipment (PPE) Unaudited
Accounting Policies: 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. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: APLA Health & Wellness has a federally approved indirect cost rate and is not eligible to use the 10 percent de minimis indirect cost rate as referenced under the Uniform Guidance. The Global Forum on MSM & HIV (MSMGF) has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Alliance for Housing and Healing has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
APLA Health & Wellness, The Global Forum on MSM & HIV (MSMGF) and Alliance for Housing and Healing did not receive any donated PPE from a federal source during the year ended June 30, 2022.