Notes to SEFA
Title: Subrecipients
Accounting Policies: The accompanying schedule presents the expenditures incurred (and related awards received) by Catholic Charities San
Bernardino & Riverside Counties that are reimbursable under federal programs of federal agencies providing financial
assistance. For the purposes of this schedule, only the portions of program expenditures reimbursable with such
federal funds are reported in the accompanying schedule. Program expenditures in excess of the maximum federal
reimbursement authorized or the portion of the program expenditures that were funded with local or other nonfederal
funds are excluded from the accompanying schedule. The accompanying schedule of expenditures of federal awards includes the federal grant activity of 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 Part 200, Uniform Administrative Requirements, Cost Principles, and Audit
requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ
from amounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: Catholic Charities San Bernardino & Riverside Counties does not have a negotiated indirect cost rate with a cognizant
federal agency. Catholic Charities San Bernardino & Riverside Counties uses a cost allocation plan to allocate indirect
cost and has elected to not use the 10% de minimis indirect cost rate.
Of the federal expenditures presented in the Schedule, Catholic Charities San Bernardino & Riverside Counties provided
federal awards to subrecipients as follows:
Amount Provided
CFDA Number Program Name to Subrecipients
97.010 Citizenship Education and Training $15,368