Audit 12987

Title: PRIOR SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Accounting Policies: GENERAL INFORMATION The accompanying schedule of expenditures of federal, state, and county awards (the Schedule) includes the federal, state, and county award activity of Domestic Abuse Project of Delaware County, Inc., 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 Domestic Abuse Project of Delaware County, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Agency. During the year ended June 30, 2023, the Agency did not pass-through federal funding to subrecipients. BASIS OF ACCOUNTING 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. The amounts reported in this Schedule as expenditures may differ from certain financial reports submitted to funding agencies because those reports may be submitted on either a cash or modified accrual basis of accounting. Expenditures of federal, state, and county awards are reported on the statement of activities as operating expenses. In certain programs, the expenditures reported in the basic financial statements differ from the expenditures reported in the Schedule because other program expenditures and expenditures may exceed contract budget limitations, and are therefore not included as expenditures of federal, state, and county awards. De Minimis Rate Used: Y Rate Explanation: Domestic Abuse Project of Delaware County, Inc. has elected to use the 10% de minimis indirect cost rate for federal contracts allowed under the Uniform Guidance. Domestic Abuse Project of Delaware County, Inc. (DAP) discovered that there were differences between the June 30, 2022 schedule of expenditures of federal awards (SEFA) and the Pennsylvania Commission on Crime and Delinquency's (PCCD) records. Specifically, there are two variances: $399 for grant ID 30774, federal assistance listing 16.575, and $3,677 for grant ID 30904, also federal assistance listing 16.575. These differences were requested by PCCD to be included as a note to the SEFA. These variances were discovered during a single audit review that included fiscal year 2021 and were not reported to DAP by PCCD until February 2023. However, the variances did not require a restatement of the SEFA as both grants ended on 9/30/2020 and the amounts were immaterial in total to the SEFA.