Notes to SEFA
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal awardactivity of The Children's Center Utah (TCCU) under programs of the federal government for the yearended June 30, 2022. The information is presented in accordance with requirements of Title 2 U.S. Codeof Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selectedportion of the operations of TCCU, it is not intended to, and does not, present the financial position,changes in net assets, or cash flows of TCCU. 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, whereincertain types of expenditures are not allowable or are limited as to reimbursement. No federal financialassistance has been provided to a subrecipient.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.