Title: Basis of Presentation
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (“the Schedule”) includes the
federal award activity of Human Options, Inc. (“the Organization”), under programs of the federal
government for the year ended June 30, 2022. The Schedule is presented in accordance with
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 the Organization, it is not intended to and does
not present the financial position, changes in net assets, or cash flows of the Organization.
De Minimis Rate Used: N
Rate Explanation: Punctuation
The accompanying Schedule of Expenditures of Federal Awards (“the Schedule”) includes the
federal award activity of Human Options, Inc. (“the Organization”), under programs of the federal
government for the year ended June 30, 2022. The Schedule is presented in accordance with
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 the Organization, it is not intended to and does
not present the financial position, changes in net assets, or cash flows of the Organization.
Title: Basis of Accounting
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (“the Schedule”) includes the
federal award activity of Human Options, Inc. (“the Organization”), under programs of the federal
government for the year ended June 30, 2022. The Schedule is presented in accordance with
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 the Organization, it is not intended to and does
not present the financial position, changes in net assets, or cash flows of the Organization.
De Minimis Rate Used: N
Rate Explanation: Punctuation
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such
expenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (Cost
principles), wherein certain types of expenditures are not allowed or are limited as to reimbursement.
The Organization did not elect to use the 10 percent de minimis indirect cost rate allowed under the
Uniform Guidance.
Title: Pass-through to Sub-recipients
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (“the Schedule”) includes the
federal award activity of Human Options, Inc. (“the Organization”), under programs of the federal
government for the year ended June 30, 2022. The Schedule is presented in accordance with
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 the Organization, it is not intended to and does
not present the financial position, changes in net assets, or cash flows of the Organization.
De Minimis Rate Used: N
Rate Explanation: Punctuation
For the year ended June 30, 2023, the Organization provided federal awards to sub-recipients as
follows:
Amount
Sub-recipient FAL # Provided
WisePlace 14.267 $ 422,172
Children's Bureau 93.556 121,104
Families Forward 16.575 118,611
Families Forward 21.027 97,350
Laura’s House 16.524 71,212
WTLC/Radiant Futures 21.027 56,962
Cambodian Family 93.556 45,000
Families Forward 16.575 41,322
Santa Ana Police Department 16.590 36,895
Families Forward 16.736 21,427
Raise Foundation 93.556 15,347
Abrazer 16.575 15,159
Girls Inc. 93.556 11,000
Olive Crest 93.556 10,000
Abrazer 16.575 9,751
$1,093,312
Title: Other Information
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (“the Schedule”) includes the
federal award activity of Human Options, Inc. (“the Organization”), under programs of the federal
government for the year ended June 30, 2022. The Schedule is presented in accordance with
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 the Organization, it is not intended to and does
not present the financial position, changes in net assets, or cash flows of the Organization.
De Minimis Rate Used: N
Rate Explanation: Punctuation
The Organization did not receive federal insurance, loans, or non-cash assistance during the year
ended June 30, 2023 required to be reported under the Uniform Guidance.