Notes to SEFA
Title: Basis of Presentation
Accounting Policies: 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.
De Minimis Rate Used: Y
Rate Explanation: Counseling Services of Addison County, Inc. has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Counseling Services of Addison county, Inc. 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 Counseling Service of Addison County, Inc., it is not intended to and does not present the finanical position, changes in net assets, or cash flows of Counseling Services of Addison County, Inc.
Title: Provider Relief Funds
Accounting Policies: 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.
De Minimis Rate Used: Y
Rate Explanation: Counseling Services of Addison County, Inc. has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
In total, through the year ended June 30, 2023, Counseling Services of Addison County, Inc. received $900,212 in provider relief funds. Counseling Service of Addison County, Inc. followed the U.S. Department of Health and Human Services reporting requirement based on the period of availability for each payment received. Counseling Service of Addison County Inc. received $24,002 in provider relief funds in Period 1, which was subject to Uniform Guidance at June 30, 2021. Counseling Service of Addison County, Inc. received $643,292 in provider relief funds in period 2 which was recognized as revenue for the year ended June 30, 2021, but not subject to Uniform Guidance until June 30, 2022. Counseling Service of Addison County, Inc. received $232,918 in provider relief funds in Period 4, which was recognized as revenue for the year ended June 30, 2022, but not subject to the Uniform Guidance until June 30, 2023 as shown on the Schedule above.