Notes to SEFA
Title: Pass-through to Sub-recipients
Accounting Policies: Basis of PresentationThe accompanying Schedule of Expenditures of Federal and Non-federal Awards (the Schedule)includes the federal award activity of TLC Child & Family Services (TLC), under programs of thefederal government for the year ended December 31, 2022. The Schedule is presented in accordancewith requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because theSchedule presents only a selected portion of the operations of TLC, it is not intended to and doesnot present the financial position, changes in net assets, or cash flows of TLC.
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 allowed or are limited as to reimbursement.TLC did not elect to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
TLC did not provide any federal awards to sub-recipients.
Title: Other Information
Accounting Policies: Basis of PresentationThe accompanying Schedule of Expenditures of Federal and Non-federal Awards (the Schedule)includes the federal award activity of TLC Child & Family Services (TLC), under programs of thefederal government for the year ended December 31, 2022. The Schedule is presented in accordancewith requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because theSchedule presents only a selected portion of the operations of TLC, it is not intended to and doesnot present the financial position, changes in net assets, or cash flows of TLC.
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 allowed or are limited as to reimbursement.TLC did not elect to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
TLC did not receive federal insurance, loans, or non-cash assistance during the year ended December31, 2022.