Notes to SEFA
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of CODAC Health, Recovery & Wellness, Inc. and Subsidiaries (the Organization) under programs of the federal government for the year ended September 30, 2025. 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 CODAC Health, Recovery & Wellness, Inc. and Subsidiaries, it is not intended to and does not present the consolidated financial position, changes in net assets or cash flows of the Organization.
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. The Organization elected to use the de minimis indirect cost rate as allowed under the Uniform Guidance. A ten percent rate was applied to modified total direct costs for federal awards issued prior to October 1, 2024, and a fifteen percent rate was applied to modified total direct costs for federal awards issued on or after October 1, 2024, in accordance with the applicable version of the Uniform Guidance.
The program titles and ALN, or federal identification numbers, were obtained from the federal or pass-through grantor or the update to the Catalog of Federal Domestic Assistance.