Notes to SEFA
Title: Note A: Basis of Presentation
Accounting Policies: See Tab 2
De Minimis Rate Used: N
Rate Explanation: Lifetime Recovery has elected to not use the 10 percent de minimis indirect cost rate as allowed under
the Uniform Guidance.
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant
activity of San Antonio Lifetime Recovery, Inc. dba Lifetime Recovery (Lifetime Recovery) under programs of
the federal government for the year ended August 31, 2024. The information in this 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 Lifetime Recovery, it is not
intended, and does not, present the financial position, changes in net assets or cash flows of Lifetime
Recovery. Therefore, some amounts presented in the Schedule may differ from amounts presented in the
financial statements.
All of Lifetime Recovery’s federal awards were in the form of cash assistance for the year ended August 31,
2024.
Title: Note B: Summary of Significant Accounting Policies
Accounting Policies: See Tab 2
De Minimis Rate Used: N
Rate Explanation: Lifetime Recovery has elected to not use the 10 percent de minimis indirect cost rate as allowed under
the Uniform Guidance.
(1) 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 Part 230, Costs
Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are
limited as to reimbursement.
(2) Lifetime Recovery has elected to not use the 10 percent de minimis indirect cost rate as allowed under
the Uniform Guidance.
Title: Note C: Reconciliation to Statement of Activities in Financial Statements
Accounting Policies: See Tab 2
De Minimis Rate Used: N
Rate Explanation: Lifetime Recovery has elected to not use the 10 percent de minimis indirect cost rate as allowed under
the Uniform Guidance.
Total Expenditures of Federal Awards $ 3 ,293,894
Other Government Grants and Contracts 4 ,066,075
Total Government Grants and Contracts $ 7,359,969
Government Grants and Contracts per the Statement of Activities include the following:
Bexar County - American Rescue Plan Act Grant $ 1 ,619,427
Texas Department of Health and Human Services Commission $ 2,997,837
US Federal Probation and Pretrial 444,569
Drug Court - Bexar County 1 ,924,077
Medicaid Fees 177,000
Department of Family Protective Services 197,059
Total Government Grants and Contracts $ 7,359,969