Notes to SEFA
Title: Basis of preparation
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.
De Minimis Rate Used: N
Rate Explanation: Pima Prevention Partnership has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance and has used the federally approved rate of 25.20% for the year ended June 30, 2022.
The accompanying schedule of expenditures of federal and other governmental awards (the Schedule) includes the federal award activity of Pima Prevention Partnership and Affiliates 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 Pima Prevention Partnership and Affiliates, it is not intended to and does not present the consolidated financial position, changes in net assets, or cash flows of Pima Prevention Partnership and Affiliates.
Title: Classification of federal awards
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.
De Minimis Rate Used: N
Rate Explanation: Pima Prevention Partnership has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance and has used the federally approved rate of 25.20% for the year ended June 30, 2022.
For purposes of classifying federal awards as either Type A or Type B, the following Assistance Listing Numbers were considered to be a cluster: ?Child Nutrition Cluster Assistance Listing Numbers 10.553 and 10.555.?Special Education Cluster (IDEA) Assistance Listing Number 84.027.
Title: Other contracts
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.
De Minimis Rate Used: N
Rate Explanation: Pima Prevention Partnership has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance and has used the federally approved rate of 25.20% for the year ended June 30, 2022.
In the event that the grantor was either unable to or did not confirm the source of federal funds all amounts were assumed to be federal for purposes of the schedule of expenditures of federal awards.
Title: Major 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.
De Minimis Rate Used: N
Rate Explanation: Pima Prevention Partnership has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance and has used the federally approved rate of 25.20% for the year ended June 30, 2022.
Major programs are identified in the Summary of Auditor's Results section of the Schedule of Findings and Questioned Costs.
Title: Reconciliation of schedule of expenditures of federal awards to statement o
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.
De Minimis Rate Used: N
Rate Explanation: Pima Prevention Partnership has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance and has used the federally approved rate of 25.20% for the year ended June 30, 2022.
Total Federal expenditures SEFA $3,223,619, plus total non-federal expenditures on SEFA $3,846,911, plus other governmental subcontract income $152,698, equals Total Government Grants and Contracts statement of activities $7,223,228.