Title: NOTE 1 – Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting, which is described in the notes to the consolidated financial statements of the Coalition as of and for the year ended December 31, 2024. In the Schedule, where expenditures exceed the federal award amount, the difference is funded with state, local, or other non-federal funds. Pass-through entity identifying numbers are presented where available.
The Coalition elected to use the 10% de minimis indirect cost rate for the year ended December 31, 2024.
There were no awards passed through to subrecipients.
De Minimis Rate Used: Y
Rate Explanation: Expenditures reported on the Schedule are reported on the accrual basis of accounting, which is described in the notes to the consolidated financial statements of the Coalition as of and for the year ended December 31, 2024. In the Schedule, where expenditures exceed the federal award amount, the difference is funded with state, local, or other non-federal funds. Pass-through entity identifying numbers are presented where available.
The Coalition elected to use the 10% de minimis indirect cost rate for the year ended December 31, 2024.
There were no awards passed through to subrecipients.
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant activity of Community Coalition for Substance Abuse Prevention and Treatment (the Coalition) and is presented on the accrual basis of accounting. The information in 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). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the consolidated financial statements.
Title: NOTE 2 – Summary of Significant Accounting Policies
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting, which is described in the notes to the consolidated financial statements of the Coalition as of and for the year ended December 31, 2024. In the Schedule, where expenditures exceed the federal award amount, the difference is funded with state, local, or other non-federal funds. Pass-through entity identifying numbers are presented where available.
The Coalition elected to use the 10% de minimis indirect cost rate for the year ended December 31, 2024.
There were no awards passed through to subrecipients.
De Minimis Rate Used: Y
Rate Explanation: Expenditures reported on the Schedule are reported on the accrual basis of accounting, which is described in the notes to the consolidated financial statements of the Coalition as of and for the year ended December 31, 2024. In the Schedule, where expenditures exceed the federal award amount, the difference is funded with state, local, or other non-federal funds. Pass-through entity identifying numbers are presented where available.
The Coalition elected to use the 10% de minimis indirect cost rate for the year ended December 31, 2024.
There were no awards passed through to subrecipients.
Expenditures reported on the Schedule are reported on the accrual basis of accounting, which is described in the notes to the consolidated financial statements of the Coalition as of and for the year ended December 31, 2024. In the Schedule, where expenditures exceed the federal award amount, the difference is funded with state, local, or other non-federal funds. Pass-through entity identifying numbers are presented where available.
The Coalition elected to use the 10% de minimis indirect cost rate for the year ended December 31, 2024.
There were no awards passed through to subrecipients.