Notes to SEFA
Title: Basis of Presentation
Accounting Policies: a) Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. b) Pass-through entity identifying numbers are presented, where available.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of The Georgia Council on Substance Abuse, Inc. under programs of the federal government for the year ended June 30, 2022. 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 (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: 4.RECONCILIATION OF TOTAL EXPENDITURES OF FEDERAL AWARDS TO THE BASIC FINA
Accounting Policies: a) Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement. b) Pass-through entity identifying numbers are presented, where available.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
The following is a summary reconciliation of total expenditures of federal awards as reported in this report to the basic financial statements:Total expenditures reported in the Schedule of Expenditure of Federal Awards $ 2,883,583Add: expenditures funded by other sources 913,872 Total expenditures reported in the basic financial statements $ 3,797,455