Title: Pass-through to Sub-recipients
Accounting Policies: Basis of Presentation
The accompanying Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal award activity of Human Options, Inc. (“the Organization”), under programs of the federal government for the year ended June 30, 2024. The Schedule is presented in accordance with
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). 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.
De Minimis Rate Used: Y
Rate Explanation: Basis of Accounting
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (Cost principles), wherein certain types of expenditures are not allowed or are limited as to reimbursement. For a number of grants, the Organization elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
For the year ended June 30, 2024, the Organization provided federal awards to sub-recipients as follows:
Federal
Assisting
Listing Amount
Sub-recipient Number Provided
WisePlace 14.267 $1,071,877
Children's Bureau 93.556 120,577
Santa Ana Police Department 16.590 59,542
Cambodian Family 93.556 45,000
Laura’s House 21.027 38,170
Families Forward 16.736 34,376
WTLC/Radiant Futures 21.027 26,513
Abrazer 16.736 21,510
Girls, Inc. 93.556 11,000
Families Forward 21.027 8,810
$1,437,375
Title: Other Information
Accounting Policies: Basis of Presentation
The accompanying Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal award activity of Human Options, Inc. (“the Organization”), under programs of the federal government for the year ended June 30, 2024. The Schedule is presented in accordance with
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). 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.
De Minimis Rate Used: Y
Rate Explanation: Basis of Accounting
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (Cost principles), wherein certain types of expenditures are not allowed or are limited as to reimbursement. For a number of grants, the Organization elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
The Organization did not receive federal insurance, loans, or non-cash assistance during the year ended June 30, 2024 required to be reported under the Uniform Guidance.