Audit 176876

Accounting Policies: GeneralThe accompanying schedule of expenditures of federal awards presents the activity of allfederal awards programs of Catholic Charities of the Diocese of Albany, Inc. (the Organization)for the year ended June 30, 2022. Federal awards received directly from federal agencies, aswell as federal awards passed through other government agencies, are included in theschedule.The Organization administers federal awards throughout the fourteen counties of the Dioceseof Albany. This is accomplished through the use of local agencies. The local agencies arewithin the corporate structure of the Organization. These agencies include:- Catholic Charities of Columbia and Greene Counties (CCCG)- Catholic Charities of Delaware, Otsego, and Schoharie Counties (CCDOS)- Catholic Charities of Fulton and Montgomery Counties (CCFM)- Catholic Charities of Herkimer County (CCH)- Catholic Charities of Saratoga, Warren and Washington Counties (CCSWW)- Catholic Charities Senior and Caregiver Support Services (CCSCSS)- Community Maternity Services (CMS)- Catholic Charities Housing Office (CCHO)- Catholic Charities Disabilities Services (CCDS)- Catholic Charities Care Coordination Services (CCCCS)- Catholic Charities Tri-County Services (CCTCS)- Catholic Charities Executive Office and Support Services (CCEOSS)Agencies that received and expended federal awards are included in the schedule ofexpenditures of federal awards under the caption "Catholic Charities Agency - Recipient."The information in this schedule is presented in accordance with the requirements of Title 2U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, CostPrinciples, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, someamounts presented in this schedule may differ from amounts presented in, or used in thepreparation of the financial statements. Because the schedule presents only a selectedportion of the operations of the Organization, it is not intended to and does not present thefinancial position, changes in net assets, or cash flows of the Organization.Basis of AccountingThe accompanying schedule of expenditures of federal awards is presented using the accrualbasis of accounting used by the Organization to report to the federal government in conformitywith accounting principles generally accepted in the United States of America. Suchexpenditures 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.Relationship to Financial StatementsFederal awards revenue is reported in the Organizations financial statements as governmentgrants and program services, except for "WIC Food Instruments" from the Nutrition Programfor Women, Infants, and Children, which are not reported in the financial statements (see NoteB). The Organizations financial statements are presented in accordance with generallyaccepted accounting principles.B. NON-CASH ASSISTANCEThe Organization, through its CCCG agency, receives "WIC Food Instruments" andadministrative cost reimbursement from the New York State Department of Health (NYSDOH)under its Nutrition Program for Women, Infants, and Children - ASSISTANCE LISTING number10.557. The U.S. Department of Agriculture has determined that "WIC Food Instruments" are"property in lieu of money" and, therefore, have been included in the schedule of expendituresof federal awards. Food instruments are reported at the value of food instruments that wereissued to the program participants. A summary of the federal awards expended is as follows:ASSISTANCE LISTING Number 10.557WIC Food Instruments (non-cash) $ 831,293Administrative Costs (cash) 356,241Total $1,187,534C. FEDERAL LOANS AND LOAN GUARANTEESThe Organization had no federal loans or loan guarantees outstanding as of June 30, 2022.D. INSURANCEThe Organization did not participate in any federal insurance pro De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.