Notes to SEFA
Title: Basis of Presentation
Accounting Policies: NOTE 2. Summary of Significant Accounting Policies(a) Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certaintypes of expenditures are not allowable or are limited as to reimbursement.(b) Coalition on Homelessness and Housing in Ohio has elected not to use the 10 percent de minimisindirect cost rate as allowed under the Uniform Guidance.(c) Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
NOTE 1. Basis of PresentationThe accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal awardactivity of Coalition on Homelessness and Housing in Ohio under programs of the federal government forthe year ended December 31, 2022.The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code ofFederal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (Uniform Guidance). Since the schedule presents only a selectedportion of the operations of Coalition on Homelessness and Housing in Ohio, it is not intended to anddoes not present Coalition on Homelessness and Housing in Ohios financial position, change in net assets,or cash flows.