Notes to SEFA
Title: Note 1 - Basis of Presentation:
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Center for Community Solutions under programs of the federal government for the year ended June 30, 2023. 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). Because the Schedule presents only a selected portion of the
operations of Center for Community Solutions, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Center for Community Solutions.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity
of Center for Community Solutions under programs of the federal government for the year ended June 30, 2023.
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). Because the Schedule presents only a selected portion of the
operations of Center for Community Solutions, it is not intended to and does not present the financial position,
changes in net assets, or cash flows of Center for Community Solutions.
Title: Note 2 - Summary of Significant Accounting Policies:
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Center for Community Solutions under programs of the federal government for the year ended June 30, 2023. 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). Because the Schedule presents only a selected portion of the
operations of Center for Community Solutions, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Center for Community Solutions.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are
recognized following the cost principles contained in the Uniform Guidance, wherein certain types of
expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are
presented where available.
Center for Community Solutions has elected to use the 10-percent de minimis indirect cost rate as allowed under
Uniform Guidance.