Notes to SEFA
The accompanying schedule of expenditures of federal and state awards, (the “Schedule”), includes the federal and state award activity of Communities in Schools of Cameron County, (the “Organization”), under programs of the federal and state government for the year ended August 31, 2025. 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) and the Texas Grant Management Standards. The Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
The accompanying Schedule is presented using the accrual basis of accounting. See Note 2 in the Notes to the Financial Statements for the Organization’s significant accounting policies. The expenditures included in the Schedule are reported for the Organization’s fiscal year.
None of the federal and state programs expended by the Organization were provided to subrecipients.
The Organization did not elect to use the de minimis cost rate of 10% as described at 2 CFR §200.414(f) – Indirect (F&A) costs.