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.(2) Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The Agency has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal grant activity of Jewish Child Care Association of New York (d/b/a JCCA) and Affiliated Organization (the "Agency") under programs of the federal government for the fiscal year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) 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 Agency, it is not intended to and does not present the consolidating financial position, consolidating changes in net assets, or cash flows of the Agency. All financial assistance received directly from the federal agencies as well as financial assistance passed through other governmental agencies or nonprofit organizations is included on the Schedule.
Title: COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distri
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.(2) Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The Agency has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
For the HHS awards related to the Provider Relief Fund and American Rescue Plan (ARP) RuralDistribution (PRF) program, HHS has indicated the amounts on the schedule be reportedcorresponding to reporting requirements of the HRSA PRF Reporting Portal. Payments from HHS for PRF are assigned to 'Payment Received Periods' (each, a Period) based upon the date each payment from the PRF was received. Each Period has a specified Period of Availability and timing of reporting requirements. Entities report into the HRSA PRF Reporting Portal after each Period's deadline to use the funds (i.e., after the end of the Period of Availability).The schedule includes $2,967,223 received from HHS between July 1, 2020 through June 30, 2021. In accordance with guidance from HHS, these amounts include $487,602 from Period 2 and $2,479,621 from Period 3. For the years ended June 30, 2021 and 2022, the amounts of $2,190,580 and $776,643, respectively, were recognized as part of program services revenue in the consolidating financial statements.