Notes to SEFA
The accompanying schedule of expenditures of federal awards (the "Schedule") reflects the federal grant activity of Christ House, Inc. (Christ House) for the year ended December 31, 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 Christ House, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of Christ House.
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.
Christ House has elected to use the de-minimus indirect cost rate allowed under the Uniform Guidance.
Christ House did not pass any amount of federal funds to subrecipients in 2025.
The requirements of the Uniform Guidance require all major programs, as determined by the auditor on a risk-based approach, be subject to specific control and/or compliance testing. In determining that at least 20% of federal expenditures were tested in accordance with single audit requirements, the following calculation was made: Total Federal awards per the schedule of expenditures of federal awards $ 2,449,347 20% of Federal Expenditures 489,869 Programs Selected for Testing:14.267 Continuum of Care $ 2,449,347 Total Programs Selected for Testing $ 2,449,347 Percent of Total Federal Expenditures Tested 100%