Notes to SEFA
The accompanying schedule of expenditures of federal and state awards includes the federal and state grant activity of Chambliss Center for Children under programs of the federal government and the State of Tennessee for the year ended December 31, 2025. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Because the schedule presents only a selected portion of the operations of Chambliss Center for Children, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Chambliss Center for Children.
Of the federal and state expenditures presented in the schedule, Chambliss Center for Children did not provide federal awards to sub recipients.
Expenditures reported on the schedule are reported on the accrual basis of accounting.
Chambliss Center for Children has elected not to use the 15% de minimis indirect cost rate allowed under the Uniform Guidance.