Title: Note 1 – Basis of Presentation
Accounting Policies: 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.
De Minimis Rate Used: N
Rate Explanation: The Center has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Center has an approved cost allocation plan from the PA Coalition Against Rape and PA Coalition Against Domestic Violence.
The accompanying Schedule of Expenditures of Federal Awards (“SEFA”) includes the federal grant activity of Women’s Center of Beaver County (the “Center”) and is presented on the accrual basis of accounting. 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 (the “Uniform Guidance”). Because the schedule presents only a selected portion of the operations of the Center, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Center.
Title: Note 4 – Sub-Recipients
Accounting Policies: 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.
De Minimis Rate Used: N
Rate Explanation: The Center has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Center has an approved cost allocation plan from the PA Coalition Against Rape and PA Coalition Against Domestic Violence.
Of the federal expenditures presented in the schedule, the Center provided federal awards of $55,350 to a sub-recipient.
Title: Note 5 – Budgetary Data
Accounting Policies: 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.
De Minimis Rate Used: N
Rate Explanation: The Center has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Center has an approved cost allocation plan from the PA Coalition Against Rape and PA Coalition Against Domestic Violence.
The Center passed, and had approved by the appropriate agency, budgets for the year ended June 30, 2023 and 2022.
Title: Note 6 – Contingency
Accounting Policies: 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.
De Minimis Rate Used: N
Rate Explanation: The Center has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Center has an approved cost allocation plan from the PA Coalition Against Rape and PA Coalition Against Domestic Violence.
The grant revenue amounts received and expensed are subjected to audit and adjustments. If any expenditures are disallowed by the grantor as a result of such an audit, any claim for reimbursement to the grantor would become a liability of the Center. In the opinion of management, all grant expenditures are in compliance with the terms of the agreements and applicable federal, state, and local laws and regulations.
Title: Note 7 – PCCD Grant ID 28895
Accounting Policies: 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.
De Minimis Rate Used: N
Rate Explanation: The Center has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Center has an approved cost allocation plan from the PA Coalition Against Rape and PA Coalition Against Domestic Violence.
This note was added at the request of Ms. Katherine Meyers, Audit Specialist for PCCD – Grants Management, on January 27, 2023, in connection with the final close-out report. The Women’s Center of Beaver County reports a Pennsylvania Commission on Crime and Delinquency’s (PCCD) Grant ID 28895 cumulative expenditure of $190,642. This cumulative amount includes a $10,375 capital expenditure (as defined under §200.13; 2 CFR Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards) for bathroom remodeling to make the women’s shelter bathroom handicap-accessible. The capital expenditure occurred in quarter 1 of 2021 with an in-service date of February 26, 2021. The $10,375 amount was capitalized on the Statement of Financial Position and not represented on the Schedule of Expenditures of Federal Awards for the year ended June 30, 2021.