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.
De Minimis Rate Used: N
Rate Explanation: CDS Family& Behavioral Health Services, Inc. and affiliate has elected not to use the 10% deminimis
indirect cost rate as allowed under Uniform Guidance.
The accompanying Schedule of Expenditures of Federal Awards and State Financial Assistance (the
Schedule) includes the Federal awards and State financial assistance activity of CDS Family &
Behavioral Health Services, Inc. and affiliate under programs of the Federal and State government for
the year ended June 30, 2023 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) and Chapter 10.650, Rules of the State of
Florida, Office of the Auditor General. Because the Schedule presents only a selected portion of the
operations of CDS Family & Behavioral Health Services, Inc. it is not intended to and does not present
the financial position, changes in net assets, or cash flows of CDS Family & Behavioral Health
Services, Inc. and affiliate.