Title: 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: COPE Community Services, Inc. and Subsidiaries has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal and other governmental awards (the Schedule) includes the federal award activity of Pima Prevention Partnership and Affiliates under programs of the federal government for the 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 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 Pima Prevention Partnership and Affiliates, it is not intended to and does not present the consolidated financial position, changes in net assets, or cash flows of Pima Prevention Partnership and Affiliates.
Title: Classification of Federal Awards
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: COPE Community Services, Inc. and Subsidiaries has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
In accordance with OMB Uniform Guidance, Type A programs are all programs with expenditures equal to or greater than $750,000 and Type B programs are all programs with expenditures less than $750,000. Major programs were determined using a risk-based approach. For purposes of classifying federal awards as either Type A or Type B, the following Assistance Listing Numbers were considered to be a cluster: ?WIA CLUSTER - CFDA Numbers 17.258, 17.259, and 17.278
Title: Other contracts
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: COPE Community Services, Inc. and Subsidiaries has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
In the event that the grantor was either unable to or did not confirm the source of federal funds all amounts were assumed to be federal for purposes of the schedule of expenditures of federal awards.
Title: Major Programs
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: COPE Community Services, Inc. and Subsidiaries has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Major programs are identified in the Summary of Auditor's Results section of the Schedule of Findings and Questioned Costs.
Title: Reconciliation to the Financial Statements
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: COPE Community Services, Inc. and Subsidiaries has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Total Federal expenditures SEFA $3,803,652, plus total non-federal expenditures on SEFA $56,228, plus current year provider relief funds not reported on SEFA $276,254, less prior year provider relief funds reported on SEFA $1,203,750, plus other governmental subcontract income $509,965, equals Total Government Grants and Contracts statement of activities $10,650,319.