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. The Schedule and Combining Statement of Activities and basic financial statements present financial data in conformity with generally accepted accounting principles. The other supplementary financial data presented in the audit, including data in the Schedule of Expenditures by State Categories, present expenditures according to CDE and CDSS reporting requirements. Reporting differences arise because CDE and CDSS contract funds must be expended during the contract period (usually one year). There were no such reporting
differences and therefore the supplementary information does not include a reconciliation of
CDE or CDSS reporting requirements and accounting principles generally accepted in the
United States of America expense reporting.
De Minimis Rate Used: Y
Rate Explanation: The Organization has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
The accompanying Schedule of Expenditures of Federal and State Awards (the “Schedule”) includes award activity of Children's Crisis Center of Stanislaus County, Inc. (the “Organization”), under programs of the federal and state government for the year ended June 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”), and the Audit Guide for Audits of Child Development and Nutritional Programs issued by the California Department of Education (“CDE”) and by the California Department of Social Services (“CDSS”). 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.
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. The Schedule and Combining Statement of Activities and basic financial statements present financial data in conformity with generally accepted accounting principles. The other supplementary financial data presented in the audit, including data in the Schedule of Expenditures by State Categories, present expenditures according to CDE and CDSS reporting requirements. Reporting differences arise because CDE and CDSS contract funds must be expended during the contract period (usually one year). There were no such reporting
differences and therefore the supplementary information does not include a reconciliation of
CDE or CDSS reporting requirements and accounting principles generally accepted in the
United States of America expense reporting.
De Minimis Rate Used: Y
Rate Explanation: The Organization has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
The Organization provided no federal funds to subrecipients.
Title: Assistance Listing Numbers
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. The Schedule and Combining Statement of Activities and basic financial statements present financial data in conformity with generally accepted accounting principles. The other supplementary financial data presented in the audit, including data in the Schedule of Expenditures by State Categories, present expenditures according to CDE and CDSS reporting requirements. Reporting differences arise because CDE and CDSS contract funds must be expended during the contract period (usually one year). There were no such reporting
differences and therefore the supplementary information does not include a reconciliation of
CDE or CDSS reporting requirements and accounting principles generally accepted in the
United States of America expense reporting.
De Minimis Rate Used: Y
Rate Explanation: The Organization has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
The Assistance Listing numbers included in the accompanying Schedule were determined based on the program name, review of the grant contract information and the Office of Management and Budget’s Assistance Listing number.