Audit 257576

FY End
2022-06-30
Total Expended
$28.70M
Findings
0
Programs
11
Organization: Capital Area Food Bank, Inc., (DC)
Year: 2022 Accepted: 2022-11-30
Auditor: Marcum LLP

Organization Exclusion Status:

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Contacts

Name Title Type
KDZHZJXPCBY6 John Robertson Auditee
2026449817 Eric Glantz Auditor
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Notes to SEFA

Title: SUBRECIPIENTS Accounting Policies: The accompanying schedule of expenditures of federal awards (SEFA) includes the federal award activity of the Organization under programs of the federal government for the year ended June 30, 2022. The information on the SEFA 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 SEFA presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. Expenditures reported on the SEFA 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: Y Rate Explanation: The Organization has elected to use the 10% de minimis indirect cost rate as allowed under the UniformGuidance. For the year ended June 30, 2022, the Organization issued no awards to subrecipients as defined under the Uniform Guidance.
Title: DONATED FOOD COMMODITIES Accounting Policies: The accompanying schedule of expenditures of federal awards (SEFA) includes the federal award activity of the Organization under programs of the federal government for the year ended June 30, 2022. The information on the SEFA 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 SEFA presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. Expenditures reported on the SEFA 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: Y Rate Explanation: The Organization has elected to use the 10% de minimis indirect cost rate as allowed under the UniformGuidance. Nonmonetary assistance is reported in the SEFA at the fair value of the commodities disbursed to partner agencies based on the per pound value as determined by Feeding America. As of June 30, 2022, the Organization had food commodities totaling $1,280,084 in inventory related to the federal programs.
Title: U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT LOAN Accounting Policies: The accompanying schedule of expenditures of federal awards (SEFA) includes the federal award activity of the Organization under programs of the federal government for the year ended June 30, 2022. The information on the SEFA 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 SEFA presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. Expenditures reported on the SEFA 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: Y Rate Explanation: The Organization has elected to use the 10% de minimis indirect cost rate as allowed under the UniformGuidance. The Organization did not receive any new loans during the year ended June 30, 2022. The loan balance outstanding as of the beginning of the year is included in the schedule. As of June 30, 2022, the outstanding loan balance is $5,205,000.