Title: Basis of Presentation
Accounting Policies: Basis of Presentation
The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the
federal award activity of East Bay Agency for Children (“EBAC”), under programs of the federal
government for the year ended June 30, 2023. The 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 EBAC, it is not intended to and does not present the
financial position, changes in net assets, or cash flows of EBAC.
De Minimis Rate Used: N
Rate Explanation: Basis of Accounting
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such
expenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (Cost
Principles), wherein certain types of expenditures are not allowable or are limited as to
reimbursement. EBAC did not elect to use the 10% de minimis indirect cost rate allowed under the
Uniform Guidance.
The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the
federal award activity of East Bay Agency for Children (“EBAC”), under programs of the federal
government for the year ended June 30, 2023. The 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 EBAC, it is not intended to and does not present the
financial position, changes in net assets, or cash flows of EBAC.
Title: Basis of Accounting
Accounting Policies: Basis of Presentation
The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the
federal award activity of East Bay Agency for Children (“EBAC”), under programs of the federal
government for the year ended June 30, 2023. The 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 EBAC, it is not intended to and does not present the
financial position, changes in net assets, or cash flows of EBAC.
De Minimis Rate Used: N
Rate Explanation: Basis of Accounting
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such
expenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (Cost
Principles), wherein certain types of expenditures are not allowable or are limited as to
reimbursement. EBAC did not elect to use the 10% de minimis indirect cost rate allowed under the
Uniform Guidance.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such
expenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (Cost
Principles), wherein certain types of expenditures are not allowable or are limited as to
reimbursement. EBAC did not elect to use the 10% de minimis indirect cost rate allowed under the
Uniform Guidance.
Title: Pass-through to Sub-recipients
Accounting Policies: Basis of Presentation
The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the
federal award activity of East Bay Agency for Children (“EBAC”), under programs of the federal
government for the year ended June 30, 2023. The 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 EBAC, it is not intended to and does not present the
financial position, changes in net assets, or cash flows of EBAC.
De Minimis Rate Used: N
Rate Explanation: Basis of Accounting
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such
expenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (Cost
Principles), wherein certain types of expenditures are not allowable or are limited as to
reimbursement. EBAC did not elect to use the 10% de minimis indirect cost rate allowed under the
Uniform Guidance.
EBAC did not provide any federal awards to sub-recipients.
Title: Other Information
Accounting Policies: Basis of Presentation
The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the
federal award activity of East Bay Agency for Children (“EBAC”), under programs of the federal
government for the year ended June 30, 2023. The 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 EBAC, it is not intended to and does not present the
financial position, changes in net assets, or cash flows of EBAC.
De Minimis Rate Used: N
Rate Explanation: Basis of Accounting
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such
expenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (Cost
Principles), wherein certain types of expenditures are not allowable or are limited as to
reimbursement. EBAC did not elect to use the 10% de minimis indirect cost rate allowed under the
Uniform Guidance.
EBAC did not receive federal insurance, loans, or non-cash assistance that is required to be reported
on the Schedule during the year ended June 30, 2023.