Notes to SEFA
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: CCN has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. They have 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 (the "Schedule") includes the federal award activity of Crisis Center North, Inc. ("CCN") 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 (CFR), 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 CCN, it is not intended to and does not present the statement of net position, statement of revenues, expenses and changes in net position, or cash flows of CCN.
Title: NOTE 4 - 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: CCN has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. They have 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, CCN did not provide federal awards to a subrecipient.
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: CCN has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. They have 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: CCN has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. They have 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 CCN. 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.