Notes to SEFA
The Schedule of Expenditures of Federal Awards presents the activity of all applicable federal award programs of Communities In Schools of the Heart of Texas (“CIS-HOT”). Federal awards received directly from Federal agencies, as well as Federal passed through other government agencies, are included on the Schedule of Expenditures of Federal Awards.
The Schedule of Expenditures of Federal Awards is presented using the accrual basis of accounting. The accrual basis of accounting is described in Note 2 of the footnotes to the financial statements.
CIS-HOT has elected not to use the de minimis indirect cost rate as allowed under the Uniform Guidance.