Notes to SEFA
Title: RELATIONSHIP TO FEDERAL FINANCIAL REPORTS
Accounting Policies: GENERALThe accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the federal grant activityfor Children's Advocacy Center of Hidalgo County, Inc. (the Center) for the year ended September 30,2022. The reporting entity is defined in Note A of the Centers financial statements. The information inthis Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal RegulationsPart 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for FederalAwards (Uniform Guidance). Because the SEFA presents only a selected portion of the operations of theCenter, it is not intended and does not present the financial position, changes in net assets, or cash flows ofthe Center.BASIS OF PRESENTATIONThe accompanying Schedule of Expenditures of Federal Awards is presented using the accrual basis of accounting, which is described in Note A of the Centers financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowed or are limited as to reimbursement. Negative amounts, if any, shown on the SEFA represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Amounts reported on the accompanying Schedule of Expenditures of Federal Awards do not agree with the amount reported on the Statement of Activities because the amounts reported on the Schedule of Expenditures of Federal Awards excludes grant revenues unrelated to federal sources. See table below.Grant revenue: Federal $ 1,615,573Grant revenue: State 634,023Grant revenue: Non-Governmental 43,500Total grant revenue without donor restrictions $ 2,293,096A
Title: AMOUNTS PASSED THROUGH TO SUB-RECIPIENTS
Accounting Policies: GENERALThe accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the federal grant activityfor Children's Advocacy Center of Hidalgo County, Inc. (the Center) for the year ended September 30,2022. The reporting entity is defined in Note A of the Centers financial statements. The information inthis Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal RegulationsPart 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for FederalAwards (Uniform Guidance). Because the SEFA presents only a selected portion of the operations of theCenter, it is not intended and does not present the financial position, changes in net assets, or cash flows ofthe Center.BASIS OF PRESENTATIONThe accompanying Schedule of Expenditures of Federal Awards is presented using the accrual basis of accounting, which is described in Note A of the Centers financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowed or are limited as to reimbursement. Negative amounts, if any, shown on the SEFA represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
No amounts were passed through to sub-recipients for the year ended September 30, 2022.