Notes to SEFA
The U.S. Department of Health and Human Services is the Child Development Boards' cognizant agency for single audit purposes.
The Schedule of Expenditures of Federal Awards (the "Schedule") has been prepared on the accrual basis of accounting. 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 (the "Uniform Guidance").
Baraga-Houghton-Keweenaw Child Development Board, Inc. has elected to use the 15 percent de minimis indirect cost rate to recover indirect costs as permitted by CFR Section 200.414 of the Uniform Guidance.
During the fiscal year ending October 31, 2025, the Child Development did not pass through any awards to subrecipients.