Notes to SEFA
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the Federal assistance activity of the Organization and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.
De Minimis Rate Used: Both
Rate Explanation: The Organization has elected to use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance for only the HIV Emergency Relief Project Grants. For all other programs, the pass-through entities specified (not negotiated) an indirect cost rate of less than ten percent.