Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the “SEFA”) includes the federal award activity of Family Recovery Center under programs of the federal government for the year ended June 30, 2025 and 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 SEFA presents only a selected portion of the operations of Family Recovery Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Family Recovery Center.
Expenditures reported on the SEFA 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 allowed or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available
Family Recovery Center has elected to use the 10-percent de minimis cost rate as allowed under the Uniform Guidance.