Notes to SEFA
Accounting Policies: Note 1 - Basis of Presentation: The accompanying schedule of expenditures of federal awards and schedule of expenditures of state awards include the federal and state grant activity of The SAFE Alliance, and is presented on the accrual basis of accounting. The information in these schedules is presented in accordance with the requirements of the Uniform Guidance and State of Texas Single Audit Circular. Note 2 - Revenue Recognition: Grant revenues from governmental agencies and other grantors are recognized when compliance with the various grant requirements is achieved. Usually this occurs at the time the expenditures are made and any grant matching requirements are met.
De Minimis Rate Used: Both
Rate Explanation: The SAFE Alliance has elected to use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance for the following grants: Crime Victim Assistance (DOJ), Children's Justice (DHHS), FVPSA - Safe and Nurturing Families (DHHS), Teenage Pregnancy Prevention (DHHS), Emergency Solutions (HUD), Youth Homelessness Demonstration Program (HUD), Transitional Housing (DOJ), Justice Systems Response to Families (DOJ), Outreach and Services to Underserved Populations (DOJ), Consolidated Children & Youth Experiencing Domestic Violence (DOJ), Continuum of Care Program (HUD), Project Hopes (State-TXDFPS), and Child Sex Trafficking-Prevention, Prosecution & Investigation (State-TXCJD).