Notes to SEFA
The accompanying schedules of expenditures of federal and state awards (“Schedules”) include the federal and state grant activities of Communities In Schools of Houston, Inc. (the “Organization”) under programs of the federal and state governments for the year ended August 31, 2025. The information in these schedules 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”) and the State of Texas Uniform Grant Management Standards (“TxGMS”), respectively. Therefore, amounts presented in these schedules may differ from amounts presented in, or used in, the preparation of the Organization’s financial statements. Additionally, since the schedules present only a selected portion of the Organization’s operations, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
The accompanying Schedules are presented on the accrual basis of accounting, which is described in Note 1 to the financial statements. Such expenditures are recognized following the cost principles contained in Subpart E of the Uniform Guidance or TxGMS, as applicable, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
The Organization has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Federal and state grants received by the Organization are subject to review and audit by grantor agencies. The Organization’s management believes that the results of such audits will not have a material effect on the Schedules.