Title: Basis of Presentation
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (“the Schedule”) includes the
federal award activity of Sierra Vista Child & Family Services (“Sierra Vista”), under programs of the
federal government 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 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 Sierra Vista, it is not intended to and does not
present the financial position, changes in net assets, or cash flows of Sierra Vista.
De Minimis Rate Used: N
Rate Explanation: Sierra Vista did not elect to use the 10% de minimis indirect cost rate allowed under
the Uniform Guidance.
The accompanying Schedule of Expenditures of Federal Awards (“the Schedule”) includes the
federal award activity of Sierra Vista Child & Family Services (“Sierra Vista”), under programs of the
federal government 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 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 Sierra Vista, it is not intended to and does not
present the financial position, changes in net assets, or cash flows of Sierra Vista.
Title: Basis of Accounting
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (“the Schedule”) includes the
federal award activity of Sierra Vista Child & Family Services (“Sierra Vista”), under programs of the
federal government 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 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 Sierra Vista, it is not intended to and does not
present the financial position, changes in net assets, or cash flows of Sierra Vista.
De Minimis Rate Used: N
Rate Explanation: Sierra Vista did not elect to use the 10% de minimis indirect cost rate allowed under
the Uniform Guidance.
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 allowable or are limited as to
reimbursement. Sierra Vista did not elect to use the 10% de minimis indirect cost rate allowed under
the Uniform Guidance.
Title: Pass-through to Sub-recipients
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (“the Schedule”) includes the
federal award activity of Sierra Vista Child & Family Services (“Sierra Vista”), under programs of the
federal government 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 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 Sierra Vista, it is not intended to and does not
present the financial position, changes in net assets, or cash flows of Sierra Vista.
De Minimis Rate Used: N
Rate Explanation: Sierra Vista did not elect to use the 10% de minimis indirect cost rate allowed under
the Uniform Guidance.
Sierra Vista did not provide any federal awards to sub-recipients.
Title: Other Information
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (“the Schedule”) includes the
federal award activity of Sierra Vista Child & Family Services (“Sierra Vista”), under programs of the
federal government 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 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 Sierra Vista, it is not intended to and does not
present the financial position, changes in net assets, or cash flows of Sierra Vista.
De Minimis Rate Used: N
Rate Explanation: Sierra Vista did not elect to use the 10% de minimis indirect cost rate allowed under
the Uniform Guidance.
Sierra Vista did not receive federal insurance, loans, or non-cash assistance during the year ended
June 30, 2024.