Notes to SEFA
Title: Pass-through to Sub-recipients
Accounting Policies: Basis of PresentationThe accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes thefederal award activity of South Central Los Angeles Regional Center for Developmentally DisabledPersons, Inc. (SCLARC), under programs of the federal government for the year ended June 30,2022. The Schedule is presented in accordance with the requirements of Title 2 U.S. Code of FederalRegulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for FederalAwards (Uniform Guidance). Because the Schedule presents only a selected portion of the operationsof SCLARC, it is not intended to and does not present the financial position, changes in net assets, orcash flows of SCLARC.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate. Basis of AccountingExpenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (CostPrinciples), wherein certain types of expenditures are not allowable or are limited as toreimbursement. SCLARC did not elect to use the 10% de minimis indirect cost rate allowed underthe Uniform Guidance.
SCLARC did not provide any federal awards to sub-recipients.
Title: Other Information
Accounting Policies: Basis of PresentationThe accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes thefederal award activity of South Central Los Angeles Regional Center for Developmentally DisabledPersons, Inc. (SCLARC), under programs of the federal government for the year ended June 30,2022. The Schedule is presented in accordance with the requirements of Title 2 U.S. Code of FederalRegulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for FederalAwards (Uniform Guidance). Because the Schedule presents only a selected portion of the operationsof SCLARC, it is not intended to and does not present the financial position, changes in net assets, orcash flows of SCLARC.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate. Basis of AccountingExpenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (CostPrinciples), wherein certain types of expenditures are not allowable or are limited as toreimbursement. SCLARC did not elect to use the 10% de minimis indirect cost rate allowed underthe Uniform Guidance.
SCLARC did not receive federal insurance, loans, or non-cash assistance during the year ended June 30, 2022.