Single Audit Report

2025 Uniform Guidance Single Audit Report

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Mentions of “INDIRECT COST” — 14 found on pages 23, 35, 46, 48, 66, 68, 74, 84

… ss to amounts reported as expenditures in prior years. The State of Delaware has elected not to use the de minimis indirect cost rate as allowed under the Uniform Guidance and continues to use a negotiated rate. NOTE 2 STUDENT FINANCIAL ASSISTA …

Open p.23 ↗

… or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation b …

Open p.35 ↗

… direct activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective intern …

Open p.35 ↗

… or cost objectives if the employee works on more than one Federal award; a Federal award and non- Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation b …

Open p.46 ↗

… direct activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective intern …

Open p.46 ↗

… t if any other cost incurred for the same purpose in like circumstances has been allocated to the Federal award as an indirect cost. (e) Be determined in accordance with generally accepted accounting principles (GAAP), except, for state and local …

Open p.48 ↗

… or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation b …

Open p.66 ↗

… ndirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective intern …

Open p.66 ↗

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Referenced entities

Vendors named in this document

6 mentions Pages: 4 7 11 23
8 mentions Pages: 4 6 7 11 23
11 mentions Pages: 3 5 6 8 9 13 92
9 mentions Pages: 4 6 11 23
13 mentions Pages: 18 33 34 73 94 115 140 146
59 mentions Pages: 16 29 39 42 44 46 48 50

Vendor names in text

About Audiology and Audiology Services CompanyCliftonLarsonAllen LLPCliftonLarsonAllen Wealth Advisors, LLCCommodity Credit CorporationCooperating Technical PartnersDelaware State Housing Authority, Diamond State Port CorporationDevelopment CorporationDiamond State Port CorporationGeneral Fund Sustainable Energy Utility, IncGovernmental Activities Sustainable Energy Utility, IncPort CorporationRiverfront Development CorporationSustainable Energy Utility and the Riverfront Development CorporationTotal CorporationUSA, LLC

Programs

Academic Enrichment ProgramAdam Walsh Act Implementation Grant ProgramAdult Care Food ProgramAgreement ProgramAir Pollution Control ProgramAirport Improvement ProgramBulletproof Vest Partnership ProgramBusiness Credit Initiative Technical Assistance Grant ProgramChafee Foster Care Independence ProgramChesapeake Bay ProgramChildhood Lead Poisoning Prevention ProgramChildren's Health Insurance ProgramCommercial Driver's License ProgramCommodity Supplemental Food ProgramCommunities Emerging Contaminants Grant ProgramCommunity Assistance ProgramCommunity Forestry ProgramCompliance ProgramComprehensive Forensic DNA Analysis Grant ProgramDNA Backlog Reduction Program

Statutes cited

29 Del. C. § 693329 Del. C. §6904(i)29 Del. C. §§ 6981HB433