Audit 20136

Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of TheCouncil on Alcohol & Drug Abuse - Coastal Bend and is presented on the modified accrual basis ofaccounting. The information in this schedule is presented in accordance with the requirements of Title 2U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, andAudit Requirements for Federal Awards (Uniform Guidance) and the State of Texas Single Audit Circular.Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in thepreparation of, the general purpose financial statements.All of The Council on Alcohol & Drug Abuse -Coastal Bend's federal and state awards were in the formof cash assistance. The Council on Alcohol & Drug Abuse - Coastal Bend had no federal or state fundedinsurance programs or loan guarantees during the year ended August 31, 2022.The Council on Alcohol & Drug Abuse - Coastal Bend used its approved indirect cost rate of 26.78%during the year ended August 31, 2022. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.