Notes to SEFA
Title: Pass-Through Grants
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of SEARCH Homeless Services (SEARCH) for the year ended June 30, 2022. 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 SEARCH, it is not intended to and does not present the financial position, changes in net assets, or cash flows of SEARCH.Expenditures reported on the Schedule have been prepared using the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
SEARCH was awarded Supportive Housing and Community Development Block Grants from the U.S. Department of Housing and Urban Development. The certain grant agreements require SEARCH to pass-through a portion of its award to other agencies for the year ended June 30, 2022 as follows:Temenos Community Development Corporation$99,091Healthcare for the Homeless Houston 495,922Total pass-through grants$ 595,013