Notes to SEFA
Title: Note 3. U.S. Department of Housing and Urban Development
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures arerecognized following the cost principles contained in the Uniform Guidance, wherein certain types ofexpenditures are not allowable or are limited as to reimbursement. The Orange Grove Center, Inc. andAssociated Organizations has elected not to use the 10-percent de minimis indirect cost rate allowed under theUniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Orange Grove Center, Inc. and Associated Organizations has received U.S. Department of Housing and Urban Development capital advances. The balances are included in the federal expenditures presented in the Schedule. The Organization received no additional funds during the year.
Title: Note 4. U.S. Department of Health and Human Services Provider Relief Funds
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures arerecognized following the cost principles contained in the Uniform Guidance, wherein certain types ofexpenditures are not allowable or are limited as to reimbursement. The Orange Grove Center, Inc. andAssociated Organizations has elected not to use the 10-percent de minimis indirect cost rate allowed under theUniform Guidance.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Orange Grove Center, Inc. and Associated Organizations received $1,166,424 from the U.S. Department of Health and Human Services Provider Relief Funds for the year ended June 30, 2021, which is reported on the Combined Schedule of Expenditure of Federal Awards for the year ended June 30, 2022. The Organization received $178,869 from the U.S. Department of Health and Human Services Provider Relief Funds for the year ended June 30, 2022, which is recognized on the Combined Statements of Activities and Changes in Net Assets for the year ended June 30, 2022. However, these funds will not be reported on the Combined Schedule of Expenditure of Federal Awards until the year ended June 30, 2023.