Notes to SEFA
Title: FEDERAL ASSISTANCE LISTINGS NUMBER
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant transactions of Western School of Science and Technology: A Challenge Foundation Academy, Inc. (the School) 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).
De Minimis Rate Used: N
Rate Explanation: The School did not elect to use the 10 percent de minimis indirect cost rate as covered in 2 CFR ?200.414.
The program titles and Federal Assistance Listings numbers were obtained from the federal or pass-through grantor or the 2022 Federal Assistance Listings. When no Federal Assistance Listings numbers had been assigned to a program, the two-digit federal agency identifier and the federal contract number were used. When there was no federal contract number, the two-digit federal agency identifier and the word "unknown" were used.
Title: SUBRECIPIENTS
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant transactions of Western School of Science and Technology: A Challenge Foundation Academy, Inc. (the School) 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).
De Minimis Rate Used: N
Rate Explanation: The School did not elect to use the 10 percent de minimis indirect cost rate as covered in 2 CFR ?200.414.
The School did not pass any funds onto subrecipients during the year ended June 30, 2022.