Title: 1. Basis of Presentation
Accounting Policies: BASIS OF PRESENTATION
The accompanying Schedule of Expenditures of Federal and State Awards include the federal and state grant activity of Aliviane, Inc. (a nonprofit organization) and 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 Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the State of Texas Grant Management Standards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. OVERSIGHT AGENCY
The U.S. Department of Health and Human Services is the Board’s oversight agency for the single audit.3. INDIRECT COST RATE
The Organization has not elected to not use the 10% percent minimum indirect cost rate allowed under the Uniform Guidance. 4. CONTINGENCIES
The entity had in effect for the fiscal year ended August 31, 2024 the following insurance coverage:
Commercial General Liability $3,000,000
Automobile $1,000,000
Umbrella $1,000,000
Directors and Officers $1,000,000 5. RECONCILIATION OF FEDERAL AWARDS
De Minimis Rate Used: N
Rate Explanation: The Organization has not elected to not use the 10% minimum indirect cost rate allowed under the Uniform Guidance.
The accompanying Schedule of Expenditures of Federal and State Awards include the federal and state grant activity of Aliviane, Inc. (a nonprofit organization) and 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 Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the State of Texas Grant Management Standards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Title: 2. Oversight agency
Accounting Policies: BASIS OF PRESENTATION
The accompanying Schedule of Expenditures of Federal and State Awards include the federal and state grant activity of Aliviane, Inc. (a nonprofit organization) and 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 Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the State of Texas Grant Management Standards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. OVERSIGHT AGENCY
The U.S. Department of Health and Human Services is the Board’s oversight agency for the single audit.3. INDIRECT COST RATE
The Organization has not elected to not use the 10% percent minimum indirect cost rate allowed under the Uniform Guidance. 4. CONTINGENCIES
The entity had in effect for the fiscal year ended August 31, 2024 the following insurance coverage:
Commercial General Liability $3,000,000
Automobile $1,000,000
Umbrella $1,000,000
Directors and Officers $1,000,000 5. RECONCILIATION OF FEDERAL AWARDS
De Minimis Rate Used: N
Rate Explanation: The Organization has not elected to not use the 10% minimum indirect cost rate allowed under the Uniform Guidance.
The U.S. Department of Health and Human Services is the Board’s oversight agency for the single audit.
Title: 3. Indirect Cost rate
Accounting Policies: BASIS OF PRESENTATION
The accompanying Schedule of Expenditures of Federal and State Awards include the federal and state grant activity of Aliviane, Inc. (a nonprofit organization) and 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 Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the State of Texas Grant Management Standards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. OVERSIGHT AGENCY
The U.S. Department of Health and Human Services is the Board’s oversight agency for the single audit.3. INDIRECT COST RATE
The Organization has not elected to not use the 10% percent minimum indirect cost rate allowed under the Uniform Guidance. 4. CONTINGENCIES
The entity had in effect for the fiscal year ended August 31, 2024 the following insurance coverage:
Commercial General Liability $3,000,000
Automobile $1,000,000
Umbrella $1,000,000
Directors and Officers $1,000,000 5. RECONCILIATION OF FEDERAL AWARDS
De Minimis Rate Used: N
Rate Explanation: The Organization has not elected to not use the 10% minimum indirect cost rate allowed under the Uniform Guidance.
The Organization has not elected to not use the 10% percent minimum indirect cost rate allowed under the Uniform Guidance.
Title: 4. Contingencies
Accounting Policies: BASIS OF PRESENTATION
The accompanying Schedule of Expenditures of Federal and State Awards include the federal and state grant activity of Aliviane, Inc. (a nonprofit organization) and 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 Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the State of Texas Grant Management Standards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. OVERSIGHT AGENCY
The U.S. Department of Health and Human Services is the Board’s oversight agency for the single audit.3. INDIRECT COST RATE
The Organization has not elected to not use the 10% percent minimum indirect cost rate allowed under the Uniform Guidance. 4. CONTINGENCIES
The entity had in effect for the fiscal year ended August 31, 2024 the following insurance coverage:
Commercial General Liability $3,000,000
Automobile $1,000,000
Umbrella $1,000,000
Directors and Officers $1,000,000 5. RECONCILIATION OF FEDERAL AWARDS
De Minimis Rate Used: N
Rate Explanation: The Organization has not elected to not use the 10% minimum indirect cost rate allowed under the Uniform Guidance.
The entity had in effect for the fiscal year ended August 31, 2024 the following insurance coverage: Commercial General Liability $3,000,000 Automobile $1,000,000 Umbrella $1,000,000 Directors and Officer $1,000,000
Title: 5. Reconciliation of Federal awards
Accounting Policies: BASIS OF PRESENTATION
The accompanying Schedule of Expenditures of Federal and State Awards include the federal and state grant activity of Aliviane, Inc. (a nonprofit organization) and 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 Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the State of Texas Grant Management Standards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. OVERSIGHT AGENCY
The U.S. Department of Health and Human Services is the Board’s oversight agency for the single audit.3. INDIRECT COST RATE
The Organization has not elected to not use the 10% percent minimum indirect cost rate allowed under the Uniform Guidance. 4. CONTINGENCIES
The entity had in effect for the fiscal year ended August 31, 2024 the following insurance coverage:
Commercial General Liability $3,000,000
Automobile $1,000,000
Umbrella $1,000,000
Directors and Officers $1,000,000 5. RECONCILIATION OF FEDERAL AWARDS
De Minimis Rate Used: N
Rate Explanation: The Organization has not elected to not use the 10% minimum indirect cost rate allowed under the Uniform Guidance.
Total Federal and State Awards $9,660,961 Less: forgivable loans (1,021,709) Government Grants, combined statement of activities $8,639,252