Notes to SEFA
The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Addiction Services Council (the “Council”),”) for the year ended December 31, 2025. Expenditures reported on the Schedule are reported on the same basis of accounting, the accrual basis, as the financial statements, although the basis for determining when federal awards are expended is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement.
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.
For purposes of charging indirect costs to federal awards, the Council has not elected to use the 15% de minimis cost rate.
The following schedule reconciles intergovernmental revenue activity reported in the financial sateen to the expenditures of federal awards reported in the Schedule:
All subsequent events relative to the major programs were evaluated through September 3, 2026, the date the accompanying reports were available to be issued.