Notes to SEFA
Title: Note 2
Accounting Policies: The Schedule of Expenditures of Federal Awards has been prepared on the accrual basis of accounting. Revenues were adjusted to balance the expenditures incurred for each project.
De Minimis Rate Used: N
Rate Explanation: The Organization does not have a negotiated indirect cost rate and has elected to not use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
An extensive compliance test, as required by the Uniform Guidance, was performed on the Head Start Program and the Child and Adult Care Food Program, which represents 100% of the total expenditures reflected on the Schedule of Expenditures of Federal Awards. The 20% test for a low-risk auditee was satisfied as follows: Head Start 93.600 $3,871,967; Child and Adult Care Food Program 10.558 $263,729. Total expenditures of Federal Awards $4,135,696 X 20%= $827,139-minimum amount which must be tested. The Head Start Program and the Child and Adult Care Food Program exceeded $827,139, and, therefore, represents the only programs to which the specific compliance requirements must be applied.
Title: Note 3: In-Kind Contribution and Local Match for the Head Start Program
Accounting Policies: The Schedule of Expenditures of Federal Awards has been prepared on the accrual basis of accounting. Revenues were adjusted to balance the expenditures incurred for each project.
De Minimis Rate Used: N
Rate Explanation: The Organization does not have a negotiated indirect cost rate and has elected to not use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
The U.S. Department of Health and Human Services requires a 20% nonfederal match, which can be comprised of in-kind contributions, local funds, or other grants. The required match for 2022 amounted to $774,393. The following is a summary of in-kind contributions and local match funds received in 2022: Other Grants $774,393.
Title: Note 5: Passed Through Subrecipients
Accounting Policies: The Schedule of Expenditures of Federal Awards has been prepared on the accrual basis of accounting. Revenues were adjusted to balance the expenditures incurred for each project.
De Minimis Rate Used: N
Rate Explanation: The Organization does not have a negotiated indirect cost rate and has elected to not use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
No awards were passed-through to subrecipients.