Notes to SEFA
Title: Amounts Passed to Subrecipients
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Clearfield-Jefferson Drug and Alcohol Commission and is presented on the accrual basis of accounting. 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 the Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The Commission did not elect to use the ten percent (10%) de minimis indirect cost rate for the year ended June 3, 2023.
The Commission did not provide federal awards to subrecipients during the year ended June 30, 2023.