Notes to SEFA
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal activity of Citizen Advocates, Inc. (Citizen) under programs of the federal government for the year ended December 31, 2024. 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). Because the Schedule presents only a selected portion of the operations of Citizen, it is not intended to, and does not, present the financial position, change in net assets, or cash flows of Citizen.
Expenditures on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized fulfilling cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Amounts included in the accompanying Schedule are actual expenditures for the year ended December 31, 2024. Differences between amounts included in the Schedule and amounts reported to funding agencies for these programs result from report timing.
The Organization has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.