Notes to SEFA
Accounting Policies: The accompanying schedule of expenditures of federal and state awards (the "Schedule") includes the federal and state award activity of ACH Child and Family Services (the"Organization") under programs of the federal and state 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) and the State of Texas Single Audit Circular. Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. 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 and
the State of Texas Single Audit Circular, wherein certain types of expenditures are not allowable or limited as to reimbursement. Pass-through entity identifying numbers are presented where
available and applicable. During the year, the Organization operated as the monitoring and administrative agent of a large contract for the Texas Department of Family and Protective Services. Responsibilities under this
contract included the monitoring of contracting agencies with which its program places foster children. Of the federal and state expenditures in the attached schedules, $53,165,384 was provided to these contracting foster agencies for the year ended December 31, 2023. The Organization has not received any non-cash assistance, insurance provided by a federal or state agency, or federal or state loans and/or loan guarantees.
De Minimis Rate Used: Y
Rate Explanation: The Organization has elected to use the 10 percent de minimis indirect cost rate on selected contracts as agreed upon with those grantors. For its remaining federal and state contracts, it continues to use the rates negotiated individually with its grantors for that specific contract.