Notes to SEFA
Accounting Policies: This schedule includes the federal awards activity of the Organization is presented on the accrual
basis of accounting. The information in this schedule is presented in accordance with the
requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative
Requirements, Cost Principles, and Audit Requirements for Federal Awards. 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: Community Partnership for Child Development, Inc. has elected to not use the 10 percent de
minimus indirect cost rate to charge costs to their federal awards.