Notes to SEFA
The accompanying schedule of expenditures of federal awards and state financial assistance (the “Schedule”) includes the federal and state grant activity of The Crisis Center of Tampa Bay, Inc. (the "Crisis Center") under programs and projects of the federal government and State of Florida for the year ended September 30, 2025. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and Chapter 10.650, Rules of the Auditor General. Because the Schedule presents only a selected portion of the operations of the Crisis Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Crisis Center. Some amounts presented in the schedule may differ from amounts presented or used in the preparation of the financial statements. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and cost principles established by the State of Florida Department of Financial Services, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available.
The Crisis Center has elected to use the 10% de minimus cost rate for grant agreements entered into prior to October 1, 2024. The Crisis Center has elected not to use the 15% de minimus cost rate for grant agreements entered into after October 1, 2024.
The programs shown in the Schedule are subject to financial and compliance audits by grantor agencies which, if instances of material noncompliance are found, may result in disallowed expenditures and affect the Crisis Center's continued participation in specific programs. The amount of expenditures which may be disallowed by the grantor agencies cannot be determined at this time, although the Crisis Center expects such amounts, if any, to be immaterial.