Notes to SEFA
Accounting Policies: The accompanying schedule of expenditures of federal awards ("schedule") includes the federal grant activity of Community First Solutions and Subsidiaries and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards ("Uniform Guidance"). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the accompanying consolidated financial statements.
De Minimis Rate Used: N
Rate Explanation: Community First Solutions and Subsidiaries does not use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.