Notes to SEFA
Accounting Policies: NOTE A- BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Center for Safety and Change, Inc. under programs of the federal government for the year ended December 31, 2022. The information in the 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 Center for Safety and Change, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Center for Safety and Change, Inc.NOTE B SUMMARY OF ACCOUNTING POLICIESGeneralThe accompanying Schedule of Expenditures of Federal Awards presents all activity of all federal award programs for the year ended December 31, 2022. Federal awards received directly from federal agencies as well as federal awards passed through other government agencies are included on the Schedule.Basis of AccountingThe accompanying Schedule of Expenditures of Federal Awards is presented using 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.