Notes to SEFA
Title: Basis of Presentation
Accounting Policies: The Schedule of Expenditures of Federal Awards and State Financial Assistance summarizes the award activity of
Community Coalition Against Human Trafficking (CCAHT) under programs of the federal and state governments for
the year ended December 31, 2023, 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 Audit Requirements for Federal Awards and the State of Tennessee
Audit Manual.
De Minimis Rate Used: N
Rate Explanation: The auditee did not require the use of a cost rate.
The Schedule of Expenditures of Federal Awards and State Financial Assistance summarizes the award activity of
Community Coalition Against Human Trafficking (CCAHT) under programs of the federal and state governments for
the year ended December 31, 2023, 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 Audit Requirements for Federal Awards and the State of Tennessee
Audit Manual. CCAHT did not elect to use the 10% de minimis indirect cost rate.