Title: 1
Accounting Policies: 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.
De Minimis Rate Used: N
Rate Explanation: N/A
The purpose of the accompanying schedule of expenditures of federal awards (the Schedule) is to present, in
summary form, total federal award expenditures of Coalition for Independent Living Options, Inc. (the Organization)
for the year ended June 30, 2024. The 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 (Uniform Guidance). Because the Schedule presents only a selected portion of
the operations of the Organization, it is not intended to, and does not, present the financial position, changes in net
assets or cash flows of the Organization. Therefore, certain amounts presented in this Schedule may differ from
amounts presented in the basic financial statements.
Title: 2
Accounting Policies: 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.
De Minimis Rate Used: N
Rate Explanation: N/A
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.
Title: 3
Accounting Policies: 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.
De Minimis Rate Used: N
Rate Explanation: N/A
Amounts received or receivable from grantor agencies are subject to audit and adjustment by those agencies. Any
disallowed claims, including amounts already received, might constitute a liability of the Organization for the return
of those funds. In the opinion of management, all grant expenditures were in compliance with the terms of the
grant agreements and applicable federal and state laws and regulations.
Title: 4
Accounting Policies: 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.
De Minimis Rate Used: N
Rate Explanation: N/A
There were no balances of loan or loan guarantee programs as of June 30, 2024.
Title: 5
Accounting Policies: 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.
De Minimis Rate Used: N
Rate Explanation: N/A
There were no federal awards provided to sub-recipients during the year ended June 30, 2024.
Title: 6
Accounting Policies: 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.
De Minimis Rate Used: N
Rate Explanation: N/A
The Organization has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform
Guidance.