Notes to SEFA
Title: GENERAL
Accounting Policies: GAAP
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal award
programs of Central East Alcoholism and Drug Council for the year ended June 30, 2023. All federal awards
received directly from federal agencies as well as federal awards passed through other government agencies are
included on the schedule.
There were no federal awards expended in the form of noncash assistance, and there were no insurance
programs in effect during the year or loans/loan guarantees outstanding at year end. No federal awards were
provided to subrecipients. The Council did use the 10% de minimis indirect cost rate during the year.
Title: BASIS OF ACCOUNTING
Accounting Policies: GAAP
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
The accompanying Schedule of Expenditures of Federal Awards is presented using the accrual basis of
accounting.