Notes to SEFA
Title: BASIS OF PRESENTATION
Accounting Policies: 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, 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.
The accompanying schedule of expenditures of federal awards (the Schedule) includes federal and pass-through grant activity of Center for Disability Services Holding Corporation and Related Entities (the Center) under programs of the federal government for the year ended December 31, 2022. The information in this 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 the Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Center. In accordance with the Health Resources & Services Administration (HRSA) reporting and auditing questions, for fiscal year end of June 30, 2022, and through fiscal year ends of June 29, 2023, recipients of Provider Relief Fund (PRF) awards report total expenditures and/or lost revenues from the Period 3 report submissions to the PRF Reporting portal.
Title: PASS-THROUGH ENTITY IDENTIFYING NUMBER
Accounting Policies: 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, 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.
The pass-through entity identifying numbers for award year 2021-2022 are as follows: see notes to SEFA for table. The pass-through entity identifying numbers for award year 2022-2023 are as follows: see notes to SEFA for table.
Title: EXCLUDED FEDERAL AWARDS
Accounting Policies: 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, 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.
The Centers combined financial statements include the operations of Center Housing Development Fund Corporation and Center Housing Development Fund Corporation II which combined received $2,814,951 in federal awards and loan guarantees which are not included in the Centers schedule of expenditures of federal awards for the year ended December 31, 2022. These federal expenditures were excluded because those entities were audited and reported on separately.