Notes to SEFA
Accounting Policies: The schedule of expenditures of federal awards includes the federal activity of Clinical & Support Options, Inc. and is prepared
on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the
Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in
the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: Clinical & Support Options, Inc. has elected not to use the 10% de minimis cost rate for its Federal programs.