Title: Basis of Presentation
Accounting Policies: Expenditures reported on Schedule are reported on the accrual basis of accounting.
De Minimis Rate Used: Y
Rate Explanation: The Educational and Treatment Council has elected to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal
Title: Basis of Presentation
Accounting Policies: Expenditures reported on Schedule are reported on the accrual basis of accounting.
De Minimis Rate Used: Y
Rate Explanation: The Educational and Treatment Council has elected to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance
grant activity of Educational and Treatment Council, Inc. under programs of the federal
Title: Basis of Presentation
Accounting Policies: Expenditures reported on Schedule are reported on the accrual basis of accounting.
De Minimis Rate Used: Y
Rate Explanation: The Educational and Treatment Council has elected to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance
government for the year ended June 30, 2023. The information is this schedule is presented in
Title: Basis of Presentation
Accounting Policies: Expenditures reported on Schedule are reported on the accrual basis of accounting.
De Minimis Rate Used: Y
Rate Explanation: The Educational and Treatment Council has elected to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance
accourdance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform
Title: Basis of Presentation
Accounting Policies: Expenditures reported on Schedule are reported on the accrual basis of accounting.
De Minimis Rate Used: Y
Rate Explanation: The Educational and Treatment Council has elected to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
Title: Basis of Presentation
Accounting Policies: Expenditures reported on Schedule are reported on the accrual basis of accounting.
De Minimis Rate Used: Y
Rate Explanation: The Educational and Treatment Council has elected to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance
(Uniform Guidance). Because the schedule presents only a selected portion of the operations of
Title: Basis of Presentation
Accounting Policies: Expenditures reported on Schedule are reported on the accrual basis of accounting.
De Minimis Rate Used: Y
Rate Explanation: The Educational and Treatment Council has elected to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance
the Educational and Treatment Council, Inc., it is not intended to and does not present the
Title: Basis of Presentation
Accounting Policies: Expenditures reported on Schedule are reported on the accrual basis of accounting.
De Minimis Rate Used: Y
Rate Explanation: The Educational and Treatment Council has elected to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance
financial position, changes in net assets, or cash flows of the Educational and Treatment Council, Inc.
Title: Summary of Significant Accounting Policies
Accounting Policies: Expenditures reported on Schedule are reported on the accrual basis of accounting.
De Minimis Rate Used: Y
Rate Explanation: The Educational and Treatment Council has elected to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance
Expenditures reported on the Schedule are reported on the accrual basis of accounting.
Title: Summary of Significant Accounting Policies
Accounting Policies: Expenditures reported on Schedule are reported on the accrual basis of accounting.
De Minimis Rate Used: Y
Rate Explanation: The Educational and Treatment Council has elected to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance
Such expenditures are recognized following the cost principles contained in the Uniform
Title: Summary of Significant Accounting Policies
Accounting Policies: Expenditures reported on Schedule are reported on the accrual basis of accounting.
De Minimis Rate Used: Y
Rate Explanation: The Educational and Treatment Council has elected to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance
Guidance, wherein certain types of expenditures are not allowed or are limited as to
Title: Summary of Significant Accounting Policies
Accounting Policies: Expenditures reported on Schedule are reported on the accrual basis of accounting.
De Minimis Rate Used: Y
Rate Explanation: The Educational and Treatment Council has elected to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance
reimbursement.
Title: Summary of Significant Accounting Policies
Accounting Policies: Expenditures reported on Schedule are reported on the accrual basis of accounting.
De Minimis Rate Used: Y
Rate Explanation: The Educational and Treatment Council has elected to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance
The Educational and Treatment Council, Inc. has elected to use the 10 percent de minimis
Title: Summary of Significant Accounting Policies
Accounting Policies: Expenditures reported on Schedule are reported on the accrual basis of accounting.
De Minimis Rate Used: Y
Rate Explanation: The Educational and Treatment Council has elected to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance
indirect cost rate as allowed under the Uniform Guidance.
Title: Summary of Significant Accounting Policies
Accounting Policies: Expenditures reported on Schedule are reported on the accrual basis of accounting.
De Minimis Rate Used: Y
Rate Explanation: The Educational and Treatment Council has elected to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance
EDUCATIONAL AND TREATMENT COUNCIL, INC.
Title: Summary of Significant Accounting Policies
Accounting Policies: Expenditures reported on Schedule are reported on the accrual basis of accounting.
De Minimis Rate Used: Y
Rate Explanation: The Educational and Treatment Council has elected to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS - CONTINUED
Title: Summary of Significant Accounting Policies
Accounting Policies: Expenditures reported on Schedule are reported on the accrual basis of accounting.
De Minimis Rate Used: Y
Rate Explanation: The Educational and Treatment Council has elected to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance
Year Ended June 30, 2023