Notes to SEFA
Title: BASIS OF PRESENTATION
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 as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: JTCHS has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of JTCHS under programs of the federal government for the year ended January 31, 2024. 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 JTCHS, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of JTCHS.
Title: RECEIVABLE FROM DEPARTMENT OF HEALTH AND HUMAN SERVICES
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 as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: JTCHS has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
JTCHS submits requests for reimbursement to the U.S. Department of Health and Human Services on a periodic basis. At January 31, 2024, $235,310 was outstanding from the U.S. Department of Health and Human Services.
Title: SUBRECIPIENTS
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 as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: JTCHS has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
There were no federal awards provided to subrecipients.