Notes to SEFA
Accounting Policies: Note 1 - Basis of presentation The accompanying schedule of expenditures of federal awards includes the federal grant activity of Family Connection of Columbia County, Inc. (the Organization) for the year ended June 30, 2022 and is presented on the accrual basis of accounting. The information in the schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Note 2 De minimis indirect cost rate The Organization has elected not to use the ten percent de minimis indirect cost rate for the year ended June 30, 2022. Note 3 Non-cash awards The Organization did not receive non-cash federal awards during the year ended June 30, 2022.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.