Title: Basis of Presentation
Accounting Policies: Expenditures of Anuvia are reported on the accrual basis of accounting. Such expenditures are recognized following
the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or
are limited as to reimbursements. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: No indirect costs noted.
The accompanying Schedule of Expenditures of Federal Awards (“SEFA”) includes the grant activity of Anuvia
Prevention and Recovery, Inc. (“Anuvia””) under the federal government for the year ended June 30, 2023. The
information in this SEFA 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 SEFA presents only a select portion of the operations of Anuvia,
it is not intended to and does not present the financial position, changes in net position or cash flows of Anuvia
Title: Summary of Significant Accounting Policies for Expenditures of Federal Awards
Accounting Policies: Expenditures of Anuvia are reported on the accrual basis of accounting. Such expenditures are recognized following
the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or
are limited as to reimbursements. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: No indirect costs noted.
Expenditures of Anuvia are reported on the accrual basis of accounting. Such expenditures are recognized following
the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or
are limited as to reimbursements. Pass-through entity identifying numbers are presented where available
Title: Contingencies
Accounting Policies: Expenditures of Anuvia are reported on the accrual basis of accounting. Such expenditures are recognized following
the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or
are limited as to reimbursements. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: No indirect costs noted.
Anuvia’s federal programs are subject to financial and compliance audits by grantor agencies which, if instances of
material noncompliance are found, may result in disallowed expenditures and affect Anuvia’s continued participation
in specific programs. The amount if any, of expenditures which may be disallowed by the grantor agencies cannot
be determined at this time, although Anuvia expects such amounts, if any, to be immaterial
Title: Indirect Cost Rate
Accounting Policies: Expenditures of Anuvia are reported on the accrual basis of accounting. Such expenditures are recognized following
the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or
are limited as to reimbursements. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: No indirect costs noted.
Anuvia has elected not to use the 10-percent de minims indirect cost rate allowed under the Uniform Guidance.
Title: Subrecipients
Accounting Policies: Expenditures of Anuvia are reported on the accrual basis of accounting. Such expenditures are recognized following
the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or
are limited as to reimbursements. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: No indirect costs noted.
Of the federal expenditures presented on the Schedule, Anuvia provided no federal awards to subrecipients.
Title: Categorization of Expenditures and Other Matters
Accounting Policies: Expenditures of Anuvia are reported on the accrual basis of accounting. Such expenditures are recognized following
the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or
are limited as to reimbursements. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: No indirect costs noted.
The categorization of expenditures by program included in the schedule of expenditures of federal awards is based
upon the grant documents. Changes in the categorization of expenditures occur based upon revisions to the
Assistance Listing, which is issued in June and December of each year. The schedule of expenditures of federal
awards for the year ended June 30, 2023 reflects Assistance Listing changes issued through April 2022.