Notes to SEFA
Title: Basis of Presentation
Accounting Policies: (1) Expenditures reported on the Schedule are recognized following the cost principles contained in the Uniform Guidance and in the Guide, wherein certain types of expenditures are not allowable or are limited as to reimbursement. (2) Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Irwin A. and Robert D. Goodman Community Center, Inc. and Affiliate under programs of the federal government for the year ended August 31, 2022 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the requirements of the Department of Health Services Audit Guide, 2018 revision (the Guide). Because the Schedule presents only a selected portion of the operations of Irwin A. and Robert D. Goodman Community Center, Inc. and Affiliate, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Irwin A. and Robert D. Goodman Community Center, Inc. and Affiliate.