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 Uniform Guidance and/or OMB Circular A-122 Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Communicare has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal award activity of Communicare, Inc. (“Communicare”). The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (“CFR”) 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 Communicare, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Communicare. We have audited the consolidated financial statements of Communicare, Inc. and Affiliates (the “Organization”) as of and for the year ended June 30, 2023. The Organization consists of ten entities, discussed in Note A to the consolidated financial statements. Our audit of compliance, on pages 33 through 35, only includes the federal grant activity of Communicare, Inc. because the affiliated entities either do not receive or expend federal awards, or they separately report their federal awards, if reporting thresholds are met by any of the affiliates.