Notes to SEFA
Title: BASIS OF PRESENTATION
Accounting Policies: The accompanying Schedule is presented using the accrual basis of accounting. 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 amounts reported in the Schedule as expenditures may differ from certain financial reports submitted to funding sources on either a cash or a modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Indirect cost of Community Action Partnership of Lancaster County, Inc. was based on a combination of square footage, gross wages, and functional expense allocation. The organization has not elected to use the ten percent de minimis indirect cost rate.
activity of Community Action Partnership of Lancaster County, Inc. (the Organization) for the year ended June 30, 2022. The information in this schedule is presented in accordance with 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 the Organization, it is not intended and does not present the financial position, changes in net assets, or cash flows of the Organization.
Title: FEDERAL AWARD EXPENDITURES PASSED THROUGH TO SUBRECIPIENTS
Accounting Policies: The accompanying Schedule is presented using the accrual basis of accounting. 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 amounts reported in the Schedule as expenditures may differ from certain financial reports submitted to funding sources on either a cash or a modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Indirect cost of Community Action Partnership of Lancaster County, Inc. was based on a combination of square footage, gross wages, and functional expense allocation. The organization has not elected to use the ten percent de minimis indirect cost rate.
Community Action Partnership of Lancaster County, Inc. did not pass through any federal awards to subrecipients during the year ended June 30, 2022.
Title: PENNSYLVANIA COMMISSION ON CRIME AND DELINQUENCY
Accounting Policies: The accompanying Schedule is presented using the accrual basis of accounting. 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 amounts reported in the Schedule as expenditures may differ from certain financial reports submitted to funding sources on either a cash or a modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Indirect cost of Community Action Partnership of Lancaster County, Inc. was based on a combination of square footage, gross wages, and functional expense allocation. The organization has not elected to use the ten percent de minimis indirect cost rate.
As requested by the Pennsylvania Commission on Crime and Delinquency, the following table lists the correct ALN(s), grant number(s), fiscal year, and expenditure amounts noted during the reconciliation process: ALN - Grant ID - Fiscal Year - Expenditure Amount - Over (Under) Reported 16.575 - 29002 - 2020 - $71,071.38 - (23,663.38) 16.575 - 29061 - 2020 - $139,103.20 - (43,248.20) 16.575 - 30748 - 2020 - $546,105.97 - (44,889.97) 16.575 - 30945 - 2020 - $99,009.64 - (49,351.64) 16.738 - 32942 - 2021 - $5914.54 - (5914.54)