Notes to SEFA
Title: Basis of Presentation
Accounting Policies: The 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, wherein certain types of expenditures
are not allowable or are limited as to reimbursement. Negative amounts show on the Schedule represent
adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: CDCSA has elected to use 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Chelan-Douglas Child Services Association. The information in this Schedule is presented in accordance with requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Chelan-Douglas Child Services Association, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Chelan-Douglas Child Services Association.
Title: Significant Accounting Policies
Accounting Policies: The 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, wherein certain types of expenditures
are not allowable or are limited as to reimbursement. Negative amounts show on the Schedule represent
adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: CDCSA has elected to use 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Expenditures reported in the Schedule 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 reimbursement.
Title: Expenditures
Accounting Policies: The 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, wherein certain types of expenditures
are not allowable or are limited as to reimbursement. Negative amounts show on the Schedule represent
adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: CDCSA has elected to use 10% de minimis indirect cost rate allowed under the Uniform Guidance.
This column reports grant expenditures incurred
Title: Indirect Cost Rate
Accounting Policies: The 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, wherein certain types of expenditures
are not allowable or are limited as to reimbursement. Negative amounts show on the Schedule represent
adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: Y
Rate Explanation: CDCSA has elected to use 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The Organization has elected to use the 10% de‐minimis indirect cost rate as allowed under the Uniform Guidance.