Notes to SEFA
Title: General
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 where in certain types of expenditures are not allowable or are limited as to reimbursement. Pass- through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: Community Advocates has elected not to use the 10-percent de minimis indirect cost allowed under the uniform Guidance.
The Accompanying Schedule of Expenditure of federal and State awards (the "Schedule") included the federal and state grant activity of Community Advocates, Inc. ("Community Advocate") under programs of the federal and state governments for the year ended December 31, 2023. The informations in the Schedule is presented in accordance with requirements of the Title 2 U.S. Code of federeal Regulations part 200, Uniform Administrative Requirements, Cost Principle, and Audit Requirements for Federal Awards ("Uniform Guidance") and the state of Wisconsin State of Single Audit Guidelines. Because the schedule present the financial position, changes in net assets or cash flows of Community Advocates.