Notes to SEFA
Accounting Policies: Basis of PresentationThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activityof East Valley Family Services (the Organization) under programs of the federal government for the year endedJune 30, 2022. 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 AuditRequirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion ofthe operations of the Organization, it is not intended to and does not present the financial position, changes in netassets, or cash flows of the Organization.Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures arerecognized following the cost principles contained in the Uniform Guidance, wherein certain types of expendituresare not allowable or are limited as to reimbursement. For cost reimbursement grants, federal awards are consideredexpended when the transactions occur. For program income, federal awards are considered expended when fundsare received or used.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.