Notes to SEFA
Accounting Policies: Note 1 Basis of Presentation The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of California Association of DUI Treatment Programs under programs of the federal government for the year ended December 31, 2023. 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). Because the Schedule presents only a selected portion of the operations of California Association of DUI Treatment Programs, it is not intended to and does not present the financial position, changes in net assets, or cash flows of California Association of DUI Treatment Programs. Note 2 - Summary of Significant 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, wherein certain types of expenditures are not allowable or are limited to reimbursement. Note 3 Indirect Cost Rate California Association of DUI Treatment Programs has not elected to use the 10-percent de minimis indirect cost rate allowed under the Unfiorm Guidance. Note 4 Schedule of Expenditures of Federal Awards Federal awards are reported on the accual basis of accountingin conformity with generally accpepted accounting principes as described in the Notes to the Financial Statements. Note 5 Related Parties There were no related parties for the year ended December 31, 2023. Note 6 Bad Debt There was no bad debt expense for the year ended December 31, 2023.
De Minimis Rate Used: N
Rate Explanation: n/a