Notes to SEFA
Title: BASIS OF PRESENTATION
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: N/A
The accompanying schedule of expenditures of federal awards (the "Schedule") reflects the
federal grant activity of Christ House, Inc. (Christ House) 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 Christ House, it is not intended to, and does not,
present the financial position, changes in net assets, or cash flows of Christ House.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: N/A
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 as to reimbursement.
Title: INDIRECT COSTS
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: N/A
Christ House has elected not to use the 10-percent de-minimus indirect cost rate allowed under
the Uniform Guidance.
Title: SUBRECIPIENTS
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: N/A
Christ House did not pass any amount of federal funds to subrecipients in 2023.
Title: MAJOR PROGRAMS
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: N/A
The requirements of the Uniform Guidance require all major programs, as determined by the
auditor on a risk-based approach, be subject to specific control and/or compliance testing. In
determining that at least 20% of federal expenditures were tested in accordance with single audit
requirements, the following calculation was made:
The following summary reconciles total federal awards with the audited financial statements for
the year ended December 31, 2023:
Total Federal awards $ 1,002,772
20% of Federal Expenditures 200,554
Programs Selected for Testing:14.235 Supportive Housing Program $ 981,372
Total Programs Selected for Testing $ 981,372
Percent of Total Federal Expenditures Tested 98%