The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal grant activity of the Chippewa-Luce-Mackinac Community Action Human Resource Authority, Inc. (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 the Organization, it is not intended to and does not present the 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, which is described in Note 1 to the Organization's financial statements. 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. Pass-through entity identifying numbers are presented where available. Instances where the passthrough entity did not provide an identifying number are designated as n/a.
For purposes of charging indirect costs to federal awards, the Organization has elected to use the 15 percent deminimis cost rate as permitted by §200.414 of the Uniform Guidance.
Federal grants and contractc $7,417,164, State and other grants and contracts $4,191,670, Total Grants and contract $11,608,834.
The Organization receives certain federal grants as subawards from non-federal entities. Pass-through entities, where applicable, have been identified in the Schedule with an abbreviation, defined as follows: AMCAB-Alger MarquetteCommunity Services Board, DICSA-Dickinson Iron Community Services Board, MDE-Michigan Department of Education, MSHDA-Michigan State Housing Development Authority, EUPVST-EUP Veteran Service Foundation, MDT-Michigan Department of Transportation, MDHS-Michigan Department of Human Services, MDHHS Michgian Department of Health & Human Services, MC-Mackinac County, SSMTOCI-Sault Sainte Marie Tribe of Chippewa Indians, SA-Salvation Army, UPCAP-Upper Peninsula Commission on Area Progress, UW-United Way