Notes to SEFA
Title: Programs with Multiple CFDA Numbers
Accounting Policies: Note 1 ? Basis of PresentationThe accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes thefederal award activity of Open Hearth, Inc. (the Organization) under programs of the federalgovernment for the year ended September 30, 2022. The information in this Schedule ispresented in accordance with the requirements of Title 2 U.S. Code of Federal RegulationsPart 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements forFederal Awards (Uniform Guidance). Because the Schedule presents only a selected portion ofthe operations of the Organization, it is not intended to and does not present the financialposition, changes in net assets, or cash flows of the Organization.Note 2 ? Summary of Significant Accounting PoliciesBasis of AccountingExpenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following, as applicable, either the cost principles in Office ofManagement and Budget (OMB) Circular A-122, Cost Principles for Non-ProfitOrganizations, or the cost principles contained in the Uniform Guidance, whether in certaintypes of expenditures are not allowable or are limited as to reimbursement. Negative amountsshown on the Schedule represent adjustments or credits made in the normal course of businessto amounts reported as expenditures in prior years. Pass-through entity or other identifyingnumbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Note 5 ? Programs with Multiple CFDA NumbersThe GAP, FIRM, FSP, Targeted Homelessness Resource Coordination program, grantnumbers 20610, 21378, and 20252 for $85,000, $85,000 and $120,000, respectively, wereidentified by Chester Countys Department of Community Development as having sharedfunds between two federal programs (HUD 14.218 and HHS 93.569). However, the county didnot identify how much of the funding was from each federal program. All funding wasallocated to federal program HHS 93.569 based on the information available.