Title: Basis of Presentation
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
The financial statements of Recovery Consultants of Atlanta, Inc. have been prepared in accordance with
Title: Basis of Presentation
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
U.S. generally accepted accounting principles, which require Recovery Consultants of Atlanta, Inc to
Title: Basis of Presentation
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
report information regarding its financial position and activities according to the following net asset
Title: Basis of Presentation
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
classifications:
Title: Basis of Presentation
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
Net Assets without Donor Restrictions: Net assets that are not subject to donor-imposed restrictions
Title: Basis of Presentation
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
and may be expended for any purpose in performing the primary objectives of the Organization.
Title: Basis of Presentation
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
These net assets may be used at the discretion of the Organization's management and board.
Title: Basis of Presentation
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
Net Assets with Donor Restrictions: Net assets subject to stipulations imposed by donors and
Title: Basis of Presentation
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
grantors. Some donor restrictions are temporary in nature, those restrictions will be made by actions
Title: Basis of Presentation
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
of the Organization or the passage of time. Other donor restriction are perpetual in nature, whereby
Title: Basis of Presentation
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
the donor has stipulated the funds be maintained in perpetuity. Donor restricted contributions are
Title: Basis of Presentation
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
reported as increases in net assets with donor restrictions. When a restriction expires, net assets are
Title: Basis of Presentation
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
reclassified from net assets with donor restrictions to net assets without donor restrictions in the
Title: Basis of Presentation
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
statements of activities. Recovery Consultants of Atlanta does have net assets with donor restrictions.
Title: Basis of Presentation
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
statements of activities. Recovery Consultants of Atlanta does have net assets with donor restrictions.
Title: Use of Estimates
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
The preparation of financial statements in conformity with accounting principles generally accepted in
Title: Use of Estimates
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
the United States of America requires management to make estimates and assumptions that affect certain
Title: Use of Estimates
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
reported amounts and disclosures. Accordingly, actual results could differ from those estimates
Title: Cash and Cash Equivalents
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
The Organization considers all highly liquid investments with a maturity of three months or less when
Title: Cash and Cash Equivalents
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
purchased to be "cash equivalents".
Title: Liquidity
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
The Organization operates within its recoveries from indirect cost. The Organization has the ability to
Title: Liquidity
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
obtain a line of credit from a lending financial institution to cover three months of general and
Title: Liquidity
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
administrative expenses that is not covered by the indirect cost recoveries.
Title: Property and Equipment
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
“See the Notes to the SEFA for chart/table” instead.
Title: Functional Allocation of Expenses
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
The costs of providing the Organization's various programs and supporting services have been
Title: Functional Allocation of Expenses
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
summarized on a functional basis. Accordingly, certain costs have been allocated among other program
Title: Functional Allocation of Expenses
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
services benefiting from support services.
Title: Income Taxes
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
The Organization qualifies as a tax exempt organization under Section 501(c)(3) of the Internal Revenue
Title: Income Taxes
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
Code. Accordingly, no provision for federal or state income taxes has been recorded on the
Title: Income Taxes
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
accompanying financial statements. Donations made to the Organization qualify for charitable
Title: Income Taxes
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
contribution deductions.
Title: Income Taxes
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
Accounting principles generally accepted in the United States of America require Organization's
Title: Income Taxes
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
management to evaluate tax positions taken by the Organization and recognize a tax liability (or asset) if
Title: Income Taxes
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
the Organization has taken an uncertain position that more likely than not would not be sustained upon
Title: Income Taxes
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
examination by the Internal Revenue Service. Management has analyzed the tax positions taken by the
Title: Income Taxes
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
Organization, and has concluded that as of September 30, 2023, there are no uncertain positions taken or
Title: Income Taxes
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial
Title: Income Taxes
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
statements. The Organization is subject to routine audits by taxing jurisdictions; however, there are
Title: Income Taxes
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
currently no audits for any tax periods in progress.
Title: Revenue Recognition
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standard Update
Title: Revenue Recognition
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
(ASU) 2014-09, Revenue from Contracts with Customers (Topic 606). This guidance specifies that an
Title: Revenue Recognition
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
entity should recognize revenue to depict the transfer of promised goods or services to customers in an
Title: Revenue Recognition
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
amount that reflect the consideration to which the entity expects to be entitled in exchange for those
Title: Revenue Recognition
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
goods or services. This ASU and its amendments supersede the revenue recognition requirements in
Title: Revenue Recognition
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
Topic 605, Revenue Recognition, and most industry specific guidance and requires expanded disclosures
Title: Revenue Recognition
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
about revenue recognition to enable financial statement users to understand the nature, timing, amount,
Title: Revenue Recognition
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
and uncertainty of revenue and cash flows arising from contracts with customers.
Title: Revenue Recognition
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
Effective January 1, 2019, the Company adopted ASC 606, using the full retrospective method. The
Title: Revenue Recognition
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
Company performed an analysis of revenue streams and transactions under ASU 2014-09. In particular,
Title: Revenue Recognition
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
for patient service revenue, the Company performed an analysis into the application of the portfolio
Title: Revenue Recognition
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
approach as a practical expedient to group patient contracts that are similar.
Title: Revenue Recognition
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
The accompanying information from the 2023 financial statements has been restated to conform to the
Title: Revenue Recognition
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
2022 presentation and disclosure requirements of ASU 2016-14.
Title: Gifts In-Kind
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
In September 2020, the Financial Accounting Standards Board (“FASB”) issued ASU 2020-07,
Title: Gifts In-Kind
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
Presentation and Disclosures by Not-for-Profit Entities for Contributed Nonfinancial Assets (Topic 958),
Title: Gifts In-Kind
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
which is effective for fiscal years beginning after June 15, 2021, with early adoption permitted, and is
Title: Gifts In-Kind
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
intended to improve transparency in the reporting of contributed nonfinancial assets, also known as gifts
Title: Gifts In-Kind
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
in-kind, for not-for-profit organizations. The ASU requires a not-for-profit organization to present
Title: Gifts In-Kind
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
contributed nonfinancial assets as a separate line item in the statement of activities, apart from
Title: Gifts In-Kind
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
contributions of cash or other financial assets, along with expanded disclosure requirements. The
Title: Gifts In-Kind
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
Organization adopted and implemented this pronouncement on January 1, 2020, using the prospective
Title: Gifts In-Kind
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
method of application. The adoption of ASU 2020-07 resulted in no material changes to the recognition
Title: Gifts In-Kind
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
of collections nor expenses.
Title: Compensated Absences
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
A compensated absence is leave for which employees may receive cash payments when the leave is used
Title: Compensated Absences
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
for time off; other cash payments, such as payment for unused leave upon termination of employment; or
Title: Compensated Absences
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
noncash settlements, such as conversion to defined benefit postemployment benefits. Examples of
Title: Compensated Absences
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
compensated absences include vacation or annual leave, sick time, paid time off, holidays, parental leave,
Title: Compensated Absences
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
bereavement leave, and certain types of sabbatical leave. ASU 2016-01 specifies that liabilities for
Title: Compensated Absences
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
compensated absences should be recognized in financial statements prepared using the economic
Title: Compensated Absences
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
resources measurement focus for leave that has not been used as well as leave that has been used but not
Title: Compensated Absences
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
yet paid or settled. A liability should be recognized for leave that has not been used, including sick leave
Title: Compensated Absences
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
and unrestricted sabbatical leave, if it is attributable to employee services already rendered, if it
Title: Compensated Absences
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
accumulates (carried forward from the reporting period in which it is earned to a future reporting period
Title: Compensated Absences
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
during which it may be used for time off or otherwise be paid in cash or settled through noncash means),
Title: Compensated Absences
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
and if it is more likely than not to be used for time off or otherwise paid in cash or settled through
Title: Compensated Absences
Accounting Policies: GAAP
De Minimis Rate Used: N
Rate Explanation: Provisional Indirect Cost Rate, as approved by the Department of
Health and Human Services, Division of Cost Allocations are the
federally funded programs listed in the schedule above.
noncash means.