Notes to SEFA
Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes all federal grant activity of Education Northwest under programs of the federal government for the year ended December 31, 2022. The information in this schedule is presented in accordance with the requirements of the 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 Education Northwest, it is not intended to and does not present the financial position, changes in net assets or cash flows of Education Northwest.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.