Title: Basis of Presentation
Accounting Policies: Expenditures of Anuvia 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 reimbursements. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: Y
Rate Explanation: Anuvia has elected to use the 10-percent de minims indirect cost rate allowed under the Uniform Guidance.
The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal grant activity of Anuvia Prevention and Recovery, Inc. (“Anuvia”), under the federal government award for the year ended June 30 30, 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 select portion of the operations of Anuvia, it is not intended to and does not present the financial position, changes in net position or cash flows of Anuvia.
Title: Summary of Significant Accounting Policies for Expenditures of Federal Awards
Accounting Policies: Expenditures of Anuvia 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 reimbursements. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: Y
Rate Explanation: Anuvia has elected to use the 10-percent de minims indirect cost rate allowed under the Uniform Guidance.
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 reimbursements. Pass-through entity identifying numbers are presented where available.
Title: Contingencies
Accounting Policies: Expenditures of Anuvia 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 reimbursements. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: Y
Rate Explanation: Anuvia has elected to use the 10-percent de minims indirect cost rate allowed under the Uniform Guidance.
Anuvia’s federal programs are subject to financial and compliance audits by grantor agencies which, if instances of material noncompliance are found, may result in disallowed expenditures and affect Anuvia’s continued participation in specific programs. The amount if any, of expenditures which may be disallowed by the grantor agencies cannot be determined at this time, although Anuvia expects such amounts, if any, to be immaterial.
Title: Indirect Cost Rate
Accounting Policies: Expenditures of Anuvia 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 reimbursements. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: Y
Rate Explanation: Anuvia has elected to use the 10-percent de minims indirect cost rate allowed under the Uniform Guidance.
Anuvia has elected to use the 10-percent de minims indirect cost rate allowed under the Uniform Guidance.
Title: Subrecipients
Accounting Policies: Expenditures of Anuvia 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 reimbursements. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: Y
Rate Explanation: Anuvia has elected to use the 10-percent de minims indirect cost rate allowed under the Uniform Guidance.
Of the federal expenditures presented on the Schedule, Anuvia provided no federal awards to subrecipients.
Title: Categorization of Expenditures and Other Matters
Accounting Policies: Expenditures of Anuvia 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 reimbursements. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: Y
Rate Explanation: Anuvia has elected to use the 10-percent de minims indirect cost rate allowed under the Uniform Guidance.
The categorization of expenditures by program included in the Schedule is based upon the grant documents. Changes in the categorization of expenditures occur based upon revisions to the Assistance Listing, which is issued in June and December of each year. The Schedule for the year ended June 30, 2024 reflects Assistance Listing changes issued through May 2024.