Notes to SEFA
The accompanying schedule of expenditures of federal awards presents the activity of all federal awards programs of Access: Supports for Living, Inc. and Subsidiaries (Organization) under programs of the federal government for the year ended December 31, 2025. Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies, are included in the schedule. 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 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 of expenditures of federal awards is presented using the accrual basis of accounting used by the Organization to report to the federal government. 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.
Of the federal expenditures presented in the schedule of federal awards, the Organization provided no federal awards to sub-recipients.
The Organization did not receive any non-cash assistance that should be reported in the accompanying schedule of expenditures of federal awards as of December 31, 2025.
The Organization has not elected to use the 15 percent de minimis indirect cost rate as allowed under the Uniform Guidance.