Notes to SEFA
Title: WIOA Programs
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Jewish Community Council of Greater Coney Island Inc. 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 Jewish Community Council of Greater Coney Island Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Jewish Community Council of Greater Coney Island Inc. 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: Both
Rate Explanation: Jewish Community Council of Greater Coney Island Inc. has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance for assistance listing number 20.513. Jewish Community Council of Greater Coney Island Inc. did not elect to use the 10-percent de minimis indirect cost rate for all other grants.
New York City Department of Youth and Community Development WIOA Programs:Federal Grantor/Pass-Through Grantor/Program; Contract Period; Assistance Listing Number; Pass-Through Number; Program Amount or Award; ExpendituresUnited States Department of Labor Employment Training Administration WIA/WIOA Youth ActivitiesPassed-through New York City Department of Youth and Community Development Out of School Youth September 1, 2020 - August 31, 2021; 17.259; 201714038328/4912 Year 3; $8,203; 90338A3715 Year 4; $218,328; $64,817* Out of School Youth; September 1, 2021 - August 31, 2022; 17.259; 90338A3715 Year 5; 218,328; 144,561;*A portion of these expenditures represents amounts spent in the follow-up period.
Title: Federal Loan Programs
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Jewish Community Council of Greater Coney Island Inc. 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 Jewish Community Council of Greater Coney Island Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Jewish Community Council of Greater Coney Island Inc. 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: Both
Rate Explanation: Jewish Community Council of Greater Coney Island Inc. has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance for assistance listing number 20.513. Jewish Community Council of Greater Coney Island Inc. did not elect to use the 10-percent de minimis indirect cost rate for all other grants.
Jewish Community Council of Greater Coney Island Inc. does not have any federal loan programs.