Notes to SEFA
Title: Note A - Basis of Presentation
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, Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Marin Treatment Center, Inc. has no subrecipients and has not elected not to use the 10-percent de minims indirect cost rate allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal, state and county awards (the Schedule)
includes the federal award activity of Marin Treatment Center, Inc. under programs of the federal
government for the year ended June 30, 2023. 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 (Uniform
Guidance). Because the Schedule presents only a selected portion of the operations of Marin Treatment
Center, Inc. it is not intended to and does not present the financial position, changes in net assets, or
cash flows of Marin Treatment Center, Inc.
Title: Note B - Summary of Significant Accounting Policies
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, Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Marin Treatment Center, Inc. has no subrecipients and has not elected not to use the 10-percent de minims 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 the Uniform Guidance, Cost
Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited
as to reimbursement.
Title: Note C - Indirect Cost Rate
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, Cost Principles for Non-Profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Marin Treatment Center, Inc. has no subrecipients and has not elected not to use the 10-percent de minims indirect cost rate allowed under the Uniform Guidance.
Marin Treatment Center, Inc. has no subrecipients and has not elected not to use the 10-percent de
minims indirect cost rate allowed under the Uniform Guidance.