Notes to SEFA
Accounting Policies: NOTE 1 Basis of PresentationThe accompanying Schedule of Expenditures of Federal Awards includes the federal grantactivity of Community Coalition for Substance Abuse Prevention and Treatment (theCoalition), and is presented on the accrual basis of accounting. The information in thisschedule is presented in accordance with the requirements of Title 2 U.S. Code of FederalRegulations Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented inthis schedule may differ from amounts presented in, or used in the preparation of, theconsolidated financial statements.NOTE 2 Summary of Significant Accounting PoliciesExpenditures reported on the Schedule of Expenditures of Federal Awards are reported on theaccrual basis of accounting, which is described in the notes to the consolidated financialstatements of the Coalition as of and for the year ended December 31, 2022. In the Schedule ofExpenditures of Federal Awards, where expenditures exceed the federal award amount, thedifference is funded with state, local, or other non-federal funds. Pass-through entityidentifying numbers are presented where available.The Coalition elected to use the 10% de minimis indirect cost rate for the year endedDecember 31, 2022.There were no awards passed through to subrecipients.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.