Notes to SEFA
Title: Note C Vaccines
Accounting Policies: Note A Basis of PresentationThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity ofConnecticut Institute For Communities, Inc., (CIFC) under programs of the federal government for the year endedDecember 31, 2022. The information is this Schedule is presented in accordance with the requirements of Title 2U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of theoperations of CIFC, it is not intended to and does not present the financial position, changes in net assets, or cashflows of CIFC. Note B Summary of Significant Accounting Policies1. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expendituresare recognized following the cost principles contained in the Uniform Guidance, wherein certain types ofexpenditures are not allowable or are limited as to reimbursement.2. CIFC did not use the 10 percent de minimis indirect cost rate.3. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
CIFC, as a vaccinating provider, received vaccines valued at $579,288 from the U.S. Department of Public Health, passed through to CIFC by the State of Connecticut Department of Public Health. Vaccinating providers are not considered subrecipients; therefore, the value of vaccines received is not considered as expenditures under a federal award for purposes of determining audit coverage and reporting by CIFC.