Notes to SEFA
Title: BASIS OF PRESENTATION
Accounting Policies: (1) Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures
are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of
expenditures are not allowable or are limited as to reimbursement. (3) Pass-through identifying numbers are presented where available. (4) The Organization's Provider Relief Funds (PRF) Phase 4 funds, of $127,984, have been recognized as
revenue for the year ended June 30, 2022. The PRF have been included on the schedule of expenditures of
federal awards (SEFA) for the year ended June 30, 2023, as required by the Office of Management and
Budget's Compliance Supplement.
De Minimis Rate Used: Y
Rate Explanation: (2) The Center for Individual and Family Services, Inc. has elected to use the 10% de minimis indirect cost rate
as allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award
activity of The Center for Individual and Family Services, Inc. under programs of the federal government for the
year ended June 30, 2023. 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). Because the Schedule presents only a
selected portion of the operations of The Center for Individual and Family Services, Inc., it is not intended to and
does not present the financial position, changes in net assets, or cash flows of The Center for Individual and
Family Services, Inc.