Notes to SEFA
Title: RECONCILIATION OF EXPENDITURE
Accounting Policies: 1. BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Community Family Life Services, Inc., under programs of the federal government for the year ended September 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 Community Family Life Services, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Community Family Life Services, Inc.2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures 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, wherein certain types of expenditures are not allowable or are limited as to reimbursements.
De Minimis Rate Used: Y
Rate Explanation: Community Family Life Services, Inc., has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
The 2022 government grants revenue reported on the statement of activities includes $-0- of other federal funds which are not considered federal assistance.The 2022 fee for services reported on the statement of activities includes $79,880 from the DC Department of Health and Human Services Human Care Agreement which is reported on the Schedule.
Title: SUBRECIPIENTS
Accounting Policies: 1. BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Community Family Life Services, Inc., under programs of the federal government for the year ended September 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 Community Family Life Services, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Community Family Life Services, Inc.2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures 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, wherein certain types of expenditures are not allowable or are limited as to reimbursements.
De Minimis Rate Used: Y
Rate Explanation: Community Family Life Services, Inc., has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
There were no awards passed through to subrecipients.