Notes to SEFA
The accompanying schedule of expenditures of federal, state and other financial awards (the Schedule) includes the federal grant activity of the Coastal Bend Center for Independent Living (CBCIL) under programs of the federal government 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 Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Coastal Bend Center for Independent Living, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Coastal Bend Center for Independent Living. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
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. Pass-through entity indentifying numbers are presented where available.
Major programs are identified in the Summary of Auditor's Results section of the Schedule Findings and Questioned Costs.
Coastal Bend Center for Independent Living did not elect to use the 15% de minimis indirect cost allowed under the Uniform Guidance. Instead, Coastal Bend Center for Independent Living applies an approved indiret cost rate of 31% of direct salaries approved by the U.S. Department of Health and Human Services.
There are no awards passed through to subrecipients.