Notes to SEFA
Accounting Policies: All Federal grant operations of The Environmental Council of States, Inc. and Affiliate (the Council) are included in the scope of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Single Audit or Uniform Guidance). The Single Audit was performed in accordance with the provisions of the Office of Management and Budget (OMB) Compliance Supplement (the Compliance Supplement). Compliance testing of all requirements, as described in the Compliance Supplement, was performed for the major grant program noted below. We have evaluated the Federal awards of the Council for the year ended September 30, 2022 and have selected one major program for testing to ensure coverage of at least 20% of Federally granted funds. Our actual coverage was 36%. The major program tested is listed below.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.