Title: 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, as appliable, wherein certain types of expenditures are not allowable or are limited to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The Center has elected not to use the 10 percent de-minimis indirect cost rate for federal awards as allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards (schedule) includes the federal award activity of Pioneer Center for Human Services (Center) under programs of the federal government for the year ended June 30, 2023. The 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, it is not intended to and does not present the financial position, change in net assets, or cash flows of the Center.
Title: Significant Accounting Policies - Expenditures
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, as appliable, wherein certain types of expenditures are not allowable or are limited to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The Center has elected not to use the 10 percent de-minimis indirect cost rate for federal awards as allowed under the Uniform Guidance.
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, as appliable, wherein certain types of expenditures are not allowable or are limited to reimbursement.
Title: Significant Accounting Policies - Indirect Cost Rate
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, as appliable, wherein certain types of expenditures are not allowable or are limited to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The Center has elected not to use the 10 percent de-minimis indirect cost rate for federal awards as allowed under the Uniform Guidance.
The Center has elected not to use the 10 percent de-minimis indirect cost rate for federal awards as allowed under the Uniform Guidance.
Title: Significant Accounting Policies - Pass-through Entity Project/Contract Number
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, as appliable, wherein certain types of expenditures are not allowable or are limited to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The Center has elected not to use the 10 percent de-minimis indirect cost rate for federal awards as allowed under the Uniform Guidance.
Pass-through entity project/contract numbers are presented where possible.
Title: Subrecipients
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, as appliable, wherein certain types of expenditures are not allowable or are limited to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The Center has elected not to use the 10 percent de-minimis indirect cost rate for federal awards as allowed under the Uniform Guidance.
The Center provided no awards to subrecipients during the fiscal year ended June 30, 2023.
Title: Nonmonetary Assistance
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, as appliable, wherein certain types of expenditures are not allowable or are limited to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The Center has elected not to use the 10 percent de-minimis indirect cost rate for federal awards as allowed under the Uniform Guidance.
The Center neither received nor disbursed federal awards in the form of nonmonetary assistance during the fiscal year ended June 30, 2023.
Title: Insurance and Loans or Loan Guarantees
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, as appliable, wherein certain types of expenditures are not allowable or are limited to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The Center has elected not to use the 10 percent de-minimis indirect cost rate for federal awards as allowed under the Uniform Guidance.
During the fiscal year ended June 30, 2023, the Center received no insurance, loans, loan guarantees, or other federal assistance for the purpose of administering federal programs.