Audit 350903

Title: BASIS OF ACCOUNTING Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of CCCJC, 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from the amounts presented in, or used in, the preparation of financial statements. CCCJC did not use the 10% de minimis indirect cost rate. De Minimis Rate Used: N Rate Explanation: CCCJC did not elect to use the 10% de minimis indirect cost rate allowed under Uniform Guidance. The accompanying schedule of expenditures of federal awards includes the federal grant activity of CCCJC, 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from the amounts presented in, or used in, the preparation of financial statements. CCCJC did not use the 10% de minimis indirect cost rate.