Notes to SEFA
Accounting Policies: The accompanying schedule of expenditures of federal awards ("Schedule") includes the federal award activity of Child andParent Services, Inc. (the "Organization") under programs of the federal government for the year ended December 31, 2022.The information in this 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 Federal Awards("Uniform Guidance"). Because the Schedule presents only a selected portion of the operations of the Organization, it is notintended to and does not present the financial position, changes in net assets, functional expenses, or cash flows of theOrganization. 1) Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognizedfollowing cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are notallocable or are limited as to reimbursement.2) The Organization has elected not to use the 10 percent de minimis indirect cost rate as allowed under the UniformGuidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.