Notes to SEFA
The accompnayhing Schedule of Expenditures of Federal Awards includes the federal grant activity of the Cullman County Center for the Developmentally Disabled, Inc. (CCCDD) under programs of the federal government for the year ended September 30, 2025. The information in this schedule is prsented 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 CCCDD, it is not intended to and does not present the financial position, or changes in net position of CCCDD. Expenditures reported on the Schedule are presented on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where certain types of expenditures are not allowable or are limited as to reimbursement. CCCDD has elected to forego the 10% di minimus indirect cost rate, as allowed un the Uiniform Guidance.