Notes to SEFA
The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Rite of Passage Adolescent Treatment Centers and Schools, Inc. 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 Rite of Passage Adolescent Treatment Centers and Schools, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Rite of Passage Adolescent Treatment Centers and Schools, Inc. The federal expenditures reported under CFDA No. 93.658 represent fees for service that the California Department of Social Services requires to be included in the Schedule.
Expenditures reported in the Schedule are reported on the accrual basis of accounting. When applicable, 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.
Rite of Passage Adolescent Treatment Centers and Schools, Inc. receives federal awards in the form of donated food commodities. Included in the Commodity Supplemental Food Program expenditures in the accompanying Schedule is the value of food commodities received and expended totaling $4,825 for the year ended December 31, 2024.
Rite of Passage Adolescent Treatment Centers and Schools, Inc. has elected to use the 10% or 15% de minimis indirect cost rate as allowed under the Uniform Guidance when available.