Title: SUBRECIPIENTS
Accounting Policies: Basis of PresentationThe accompanying schedule of expenditures of federal awards (the schedule)includes the federal grant activity of Hamaspik of Rockland County, Inc. under programs of the federal government for the year ended December 31, 2022. The information in this schedule is presented in accordance with the requirement 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 Hamaspik of Rockland County, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Hamaspik of Rockland County, Inc.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 schedule includes the expenditures of grant income of Hamaspik of Rockland County, Inc. (Tax Identification Number: 133978518).EstimatesThe preparation of the schedule in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amount of expenditures of grant income during the reporting period. Actual results could differ from thoseestimates.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Hamaspik of Rockland County, Inc. did not provide any federal awards to subrecipients.
Title: SUBSEQUENT EVENTS
Accounting Policies: Basis of PresentationThe accompanying schedule of expenditures of federal awards (the schedule)includes the federal grant activity of Hamaspik of Rockland County, Inc. under programs of the federal government for the year ended December 31, 2022. The information in this schedule is presented in accordance with the requirement 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 Hamaspik of Rockland County, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Hamaspik of Rockland County, Inc.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 schedule includes the expenditures of grant income of Hamaspik of Rockland County, Inc. (Tax Identification Number: 133978518).EstimatesThe preparation of the schedule in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amount of expenditures of grant income during the reporting period. Actual results could differ from thoseestimates.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The schedule and related disclosures include evaluation of events through September 15, 2023, which is the date the schedule was available to be issued.
Title: GENERAL
Accounting Policies: Basis of PresentationThe accompanying schedule of expenditures of federal awards (the schedule)includes the federal grant activity of Hamaspik of Rockland County, Inc. under programs of the federal government for the year ended December 31, 2022. The information in this schedule is presented in accordance with the requirement 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 Hamaspik of Rockland County, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Hamaspik of Rockland County, Inc.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 schedule includes the expenditures of grant income of Hamaspik of Rockland County, Inc. (Tax Identification Number: 133978518).EstimatesThe preparation of the schedule in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amount of expenditures of grant income during the reporting period. Actual results could differ from thoseestimates.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Hamaspik of Rockland County, Inc. (the organization), a not-for-profit human services organization, was formed in November of 1997, under the laws of New York. The organization operates residences and various social service programs for the developmentally disabled (persons with special needs) and other individuals in need in Rockland County, New York.Federal funds were received in awards from the U.S. Department of Health and Human Services (HHS), including through federal programs established by legislation issued in response to the COVID-19 pandemic (e.g., Coronavirus Aid, Relief, and Economic Security (CARES) Act or the American Rescue Plan (ARP)).