Notes to SEFA
Accounting Policies: NOTE 1 Basis of PresentationThe accompanying schedule of expenditures of federal awards includes the federal grant activity of Human Services Campus, Inc & Affiliates (the Organization). 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).NOTE 2 Summary of Significant Accounting PoliciesExpenditures 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. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.NOTE 3 Federal Assistance Listing NumbersThe program titles and Assistance Listing numbers were obtained from the federal or pass-through grantor or the 2022 Federal Assistance Listings.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.