Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are
recognized following cost principles contained in the Uniform Guidance, wherein certain types of expenditures are
not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Episcopal Children's Services, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the
Uniform Guidance.
The accompanying schedule of expenditures of federal awards and state financial assistance includes the federal
Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are
recognized following cost principles contained in the Uniform Guidance, wherein certain types of expenditures are
not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Episcopal Children's Services, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the
Uniform Guidance.
award activity of Episcopal Children's Services, Inc. under programs of the federal government for the year ended
Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are
recognized following cost principles contained in the Uniform Guidance, wherein certain types of expenditures are
not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Episcopal Children's Services, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the
Uniform Guidance.
June 30, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S.
Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are
recognized following cost principles contained in the Uniform Guidance, wherein certain types of expenditures are
not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Episcopal Children's Services, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the
Uniform Guidance.
Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit
Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are
recognized following cost principles contained in the Uniform Guidance, wherein certain types of expenditures are
not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Episcopal Children's Services, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the
Uniform Guidance.
Requirements for Federal Awards (Uniform Guidance) and the requirements described in Chapter 10.650, Rules
Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are
recognized following cost principles contained in the Uniform Guidance, wherein certain types of expenditures are
not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Episcopal Children's Services, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the
Uniform Guidance.
of the Auditor General. Because the Schedule presents only a selected portion of the operations of Episcopal
Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are
recognized following cost principles contained in the Uniform Guidance, wherein certain types of expenditures are
not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Episcopal Children's Services, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the
Uniform Guidance.
Children's Services, Inc., it is not intended to and does not present the financial position, changes in net assets, or
Title: Basis of Presentation
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are
recognized following cost principles contained in the Uniform Guidance, wherein certain types of expenditures are
not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: Episcopal Children's Services, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the
Uniform Guidance.
cash flows of Episcopal Children's Services, Inc.