Notes to SEFA
Title: BASIS OF PRESENTATION
Accounting Policies: NONE
De Minimis Rate Used: Both
Rate Explanation: Center for Human Services does not have a negotiated indirect cost rate for use on Federal grants and
contracts. As such, Center for Human Services is eligible to elect use of the 10% de minimus indirect
cost rate.
The accompanying schedule of expenditures of federal awards includes the federal grant activity of
Center for Human Services 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 (the 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.