Notes to SEFA
Title: STATE MATCHING FUNDS FOR FEDERAL PROGRAMS
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includesthe federal grant activity of Directions for Living under programs of the federal governmentfor the year ended June 30, 2022. The information in this schedule is presented inaccordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200,Uniform Administrative Requirements, Cost Principles, and Audit Requirements for FederalAwards (Uniform Guidance). Because the Schedule presents only a selected portion of theoperations of Directions for Living, it is not intended to and does not present the financialposition, changes in net assets, or cash flows of Directions for Living. All federal awardspassed-through other governmental or non-profit agencies are included in theaccompanying schedule.Expenditures reported on the Schedule are reported on the accrual basis of accounting.Such expenditures are recognized following the cost principles contained in the UniformGuidance, wherein certain types of expenditures are not allowable or are limited as toreimbursement. Pass-through identifying numbers are presented where available.
De Minimis Rate Used: Both
Rate Explanation: Directions for Living negotiates the allowable indirect cost rate on direct and indirect fundingreceived from state or local government and non-governmental sources with the awardingagencies. For direct federal awards received, Directions has elected to use the 10-percentde minimis indirect cost rate under the Uniform Guidance.
State funds awarded to Directions for Living as matching funds for federal programsconsisted of the following:AssistanceListingNumberPass-through EntityIdentifying Number ExpendituresBlock Grants for Community MentalHealth Services 93.958 QB011 $ 1,335,235Block Grants for Prevention and Treatmentof Substance Abuse 93.959 QB011 268,965Total state funds awarded for matching $ 1,604,200