Notes to SEFA
Title: Program Costs
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Chrysalis House, Inc. and is presented on the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The amount expended includes amounts claimed as an indirect cost recovery using an approved indirect cost rate of 13.20 percent. Chrysalis House, Inc. has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The amounts shown as current year expenditures represent only the federal grant portion of the program costs. Entire program costs, including Chrysalis House, Inc.'s portion, are more than shown. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations 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.