Title: GENERAL INFORMATION
Accounting Policies: 1. GENERAL INFORMATION
The accompanying schedule of expenditures of federal, state and city awards (the “Schedule”) includes the
federal, state and city award activity of ECS for the year ended June 30, 2024. All government financial
assistance received directly from federal, state and city agencies, as well as assistance passed through other
governmental agencies or not-for-profit organizations, are included on the schedule. 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 ECS, it is
not intended to, and does not, present the financial position, changes in net assets, or cash flows of ECS.
During the year ended June 30, 2024, ECS did not pass-through federal funding to subrecipients.
2. BASIS OF ACCOUNTING
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 amounts reported in this Schedule as expenditures may differ from certain financial reports submitted to
funding agencies because those reports may be submitted on either a cash or modified accrual basis of
accounting.
Expenditures of federal and state awards are reported on the statement of activities as operating expenses.
In certain programs, the expenditures reported in the basic financial statements differ from the expenditures
reported in the Schedule because other program expenditures and expenditures may exceed contract budget
limitations, and are therefore not included as expenditures of federal, state and city awards.
3. INDIRECT COSTS
ECS has not elected to use the 10% de minimis indirect cost rate for federal contracts allowed under the
Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: ECS has not elected to use the 10% de minimis indirect cost rate for federal contracts allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal, state and city awards (the “Schedule”) includes the federal, state and city award activity of ECS for the year ended June 30, 2024. All government financial assistance received directly from federal, state and city agencies, as well as assistance passed through other governmental agencies or not-for-profit organizations, are included on the schedule. 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 ECS, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of ECS. During the year ended June 30, 2024, ECS did not pass-through federal funding to subrecipients.
Title: BASIS OF ACCOUNTING
Accounting Policies: 1. GENERAL INFORMATION
The accompanying schedule of expenditures of federal, state and city awards (the “Schedule”) includes the
federal, state and city award activity of ECS for the year ended June 30, 2024. All government financial
assistance received directly from federal, state and city agencies, as well as assistance passed through other
governmental agencies or not-for-profit organizations, are included on the schedule. 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 ECS, it is
not intended to, and does not, present the financial position, changes in net assets, or cash flows of ECS.
During the year ended June 30, 2024, ECS did not pass-through federal funding to subrecipients.
2. BASIS OF ACCOUNTING
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 amounts reported in this Schedule as expenditures may differ from certain financial reports submitted to
funding agencies because those reports may be submitted on either a cash or modified accrual basis of
accounting.
Expenditures of federal and state awards are reported on the statement of activities as operating expenses.
In certain programs, the expenditures reported in the basic financial statements differ from the expenditures
reported in the Schedule because other program expenditures and expenditures may exceed contract budget
limitations, and are therefore not included as expenditures of federal, state and city awards.
3. INDIRECT COSTS
ECS has not elected to use the 10% de minimis indirect cost rate for federal contracts allowed under the
Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: ECS has not elected to use the 10% de minimis indirect cost rate for federal contracts 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 reimbursement.
The amounts reported in this Schedule as expenditures may differ from certain financial reports submitted to funding agencies because those reports may be submitted on either a cash or modified accrual basis of accounting.
Expenditures of federal and state awards are reported on the statement of activities as operating expenses. In certain programs, the expenditures reported in the basic financial statements differ from the expenditures reported in the Schedule because other program expenditures and expenditures may exceed contract budget limitations, and are therefore not included as expenditures of federal, state and city awards.
Title: INDIRECT COSTS
Accounting Policies: 1. GENERAL INFORMATION
The accompanying schedule of expenditures of federal, state and city awards (the “Schedule”) includes the
federal, state and city award activity of ECS for the year ended June 30, 2024. All government financial
assistance received directly from federal, state and city agencies, as well as assistance passed through other
governmental agencies or not-for-profit organizations, are included on the schedule. 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 ECS, it is
not intended to, and does not, present the financial position, changes in net assets, or cash flows of ECS.
During the year ended June 30, 2024, ECS did not pass-through federal funding to subrecipients.
2. BASIS OF ACCOUNTING
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 amounts reported in this Schedule as expenditures may differ from certain financial reports submitted to
funding agencies because those reports may be submitted on either a cash or modified accrual basis of
accounting.
Expenditures of federal and state awards are reported on the statement of activities as operating expenses.
In certain programs, the expenditures reported in the basic financial statements differ from the expenditures
reported in the Schedule because other program expenditures and expenditures may exceed contract budget
limitations, and are therefore not included as expenditures of federal, state and city awards.
3. INDIRECT COSTS
ECS has not elected to use the 10% de minimis indirect cost rate for federal contracts allowed under the
Uniform Guidance.
De Minimis Rate Used: N
Rate Explanation: ECS has not elected to use the 10% de minimis indirect cost rate for federal contracts allowed under the Uniform Guidance.
ECS has not elected to use the 10% de minimis indirect cost rate for federal contracts allowed under the Uniform Guidance.