Audit 23642

FY End
2022-12-31
Total Expended
$2.90M
Findings
0
Programs
8

Organization Exclusion Status:

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Contacts

Name Title Type
NKP1AN4WZZM5 Cathie Odom Auditee
3218063701 Laura Anne Pray Auditor
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Notes to SEFA

Title: Aging Cluster Accounting Policies: The accompanying schedule of expenditures of federal awards and state projects includes the federal and state grant activity of Aging Matters of Brevard 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) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards ("Uniform Guidance"), and Chapter 10.650, Rules of the Auditor General . Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. As defined by 2 CFR Part 200, a grouping of closely related programs that share common compliance requirements is considered a cluster of programs. The Aging Cluster Programs listed in the accompanying schedule of expenditures of federal awards and state projects meet the definition of a cluster.
Title: Loans and Loan Guarantees Accounting Policies: The accompanying schedule of expenditures of federal awards and state projects includes the federal and state grant activity of Aging Matters of Brevard 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) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards ("Uniform Guidance"), and Chapter 10.650, Rules of the Auditor General . Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. At December 31, 2022, the Organization has no Federal or State loans required to be reported on this schedule.
Title: Noncash Federal Assistance Accounting Policies: The accompanying schedule of expenditures of federal awards and state projects includes the federal and state grant activity of Aging Matters of Brevard 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) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards ("Uniform Guidance"), and Chapter 10.650, Rules of the Auditor General . Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Organization did not receive any noncash Federal assistance for the year ended December 31, 2022.
Title: Cares Act Funding Accounting Policies: The accompanying schedule of expenditures of federal awards and state projects includes the federal and state grant activity of Aging Matters of Brevard 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) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards ("Uniform Guidance"), and Chapter 10.650, Rules of the Auditor General . Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. During the year ended December 31, 2022, the Organization received additional funding which was authorized under the Coronavirus Relief and Economic Security Act ("CARES Act"). Expenditures of these additional awards are identified on the accompanying schedule separately from the awards normally received by the Organization.