Notes to SEFA
Title: NOTE A - BASIS OF PRESENTATION
Accounting Policies: Expenditures 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 reimbursement. Negative amounts reflected in the
Schedule 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: Crawford County Drug & Alcohol Executive Commission, Inc. has elected not to
use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance.
The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal
award activity of Crawford County Drug & Alcohol Executive Commission, Inc. under programs of the federal
government for the year ended June 30, 2023. 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 Crawford County Drug & Alcohol
Executive Commission, Inc., it is not intended to and does not present the financial position, changes in net
assets, or cash flows of Crawford County Drug & Alcohol Executive Commission, Inc.
Title: NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Accounting Policies: Expenditures 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 reimbursement. Negative amounts reflected in the
Schedule 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: Crawford County Drug & Alcohol Executive Commission, Inc. has elected not to
use the 10-percent de minimis indirect cost rate as allowed under 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 the Uniform Guidance, wherein certain types of
expenditures are not allowable or are limited as to reimbursement. Negative amounts reflected in the
Schedule represent adjustments or credits made in the normal course of business to amounts reported as
expenditures in prior years. Crawford County Drug & Alcohol Executive Commission, Inc. has elected not to
use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance.
Title: NOTE C - SUBRECIPIENT MONITORING
Accounting Policies: Expenditures 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 reimbursement. Negative amounts reflected in the
Schedule 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: Crawford County Drug & Alcohol Executive Commission, Inc. has elected not to
use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance.
There were no funds passed through to subrecipients from any of the federal programs.