Title: A. Reporting Entity
Accounting Policies: The Schedule of Expenditures of Federal Awards (the "Schedule") of the Commission are presented on the accrual basis of accounting and, as is required, present expenditures of Federal Awards exclusive of local matching funds. The information in the 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"). Therefore, some amounts presented in this Schedule may differ from certain financial reports submitted to governmental or other funding agencies, due to those financial reports being submitted on a cash basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate. See Note 4.
The Delaware Valley Regional Planning Commission (the "Commission") is an interstate, publicly constituted agency. In 1967, the Commission achieved full legal status by virtue of an interstate compact approved by the Legislatures of Pennsylvania and New Jersey. The Commission is not included as part of any other entity's financial report.
Title: C. Indirect Cost Rate
Accounting Policies: The Schedule of Expenditures of Federal Awards (the "Schedule") of the Commission are presented on the accrual basis of accounting and, as is required, present expenditures of Federal Awards exclusive of local matching funds. The information in the 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"). Therefore, some amounts presented in this Schedule may differ from certain financial reports submitted to governmental or other funding agencies, due to those financial reports being submitted on a cash basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate. See Note 4.
The Pennsylvania Department of Transportation (PennDOT) is the designated federal cognizant agency responsible for reviewing and approving Indirect Cost Allocation Plans (ICAPs)/Indirect Cost Rate Proposals (ICRPs) for the Delaware Valley Regional Planning Commission, and in accordance with the provisions of 2 CFR Part 200 Uniform Guidance. The Delaware Valley Regional Planning Commission (DVRPC) submitted its FY 2020-2021 Indirect Cost Allocation Plan (ICAP) to PennDOT for review and approval. The ICAP submission proposed Fixed Indirect Cost Rates with Carry Forward based on FY2020-2021 DVRPC-approved budgets. On January 10, 2020, DVRPC received the approvals from PennDOT with Fixed Rates Carry Forward for fringe and indirect costs. The approved fringe rate is 102.2% and the indirect rate is 46.5% for the effective period of July 1, 2021, and remains in effect until DVRPC develops and submits another ICRP, but not longer than permitted under Office of Management and Budgets (OMB) 2 Code of Federal Regulations (CFR) Part 200.
Title: D. Subrecipients
Accounting Policies: The Schedule of Expenditures of Federal Awards (the "Schedule") of the Commission are presented on the accrual basis of accounting and, as is required, present expenditures of Federal Awards exclusive of local matching funds. The information in the 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"). Therefore, some amounts presented in this Schedule may differ from certain financial reports submitted to governmental or other funding agencies, due to those financial reports being submitted on a cash basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate. See Note 4.
Of the expenditures presented in the Schedule of Expenditures of Federal Awards, the following subrecipients reported federal expenditures in the amounts shown below: Program Title ALN Number Subrecipient Name Amount Awarded to SubrecipientFederal Transit Technical Studies Grants 20.505 Bucks County $ 87,694Federal Transit Technical Studies Grants 20.505 Chester County 48,788Federal Transit Technical Studies Grants 20.505 City of Philadelphia 159,776Federal Transit Technical Studies Grants 20.505 Delaware County 82,516Federal Transit Technical Studies Grants 20.505 Montgomery County 77,394Federal Transit Technical Studies Grants 20.505 Clean Air Council 60,745Highway Planning and Construction 20.205 Bucks County 2 31,423Highway Planning and Construction 20.205 Charlestown Township 50,052Highway Planning and Construction 20.205 Chester County 155,542Highway Planning and Construction 20.205 City of Philadelphia 288,340Highway Planning and Construction 20.205 Clean Air Council 117,588Highway Planning and Construction 20.205 Delaware County 75,762Highway Planning and Construction 20.205 Eddystone Borough 17,027Highway Planning and Construction 20.205 Green Lane Borough 12,542Highway Planning and Construction 20.205 Kenneth Square Borough 29,226Highway Planning and Construction 20.205 Lansdowne Borough 59,574Highway Planning and Construction 20.205 Media Borough 48,285Highway Planning and Construction 20.205 Montgomery County 226,614Highway Planning and Construction 20.205 PIDC 241,750Highway Planning and Construction 20.205 SEPTA 19,201Highway Planning and Construction 20.205 Upper Gywnedd 97,509Highway Planning and Construction 20.205 Whitemarsh Township 42,142Highway Planning and Construction 20.205 Burlington County 113,149Highway Planning and Construction 20.205 Bordentown City 33Highway Planning and Construction 20.205 Camden County 116,141Highway Planning and Construction 20.205 City of Camden 44,790Highway Planning and Construction 20.205 Cross County Connection 50,000Highway Planning and Construction 20.205 Elk Township 19,001Highway Planning and Construction 20.205 Gloucester County 122,048Highway Planning and Construction 20.205 Haddonfield Borough 1,750Highway Planning and Construction 20.205 Hightstown Borough 42,077Highway Planning and Construction 20.205 Mercer County 101,416Highway Planning and Construction 20.205 Trenton City 54,299Highway Planning and Construction 20.205 Tri-State Transportation Campaign 49,997Highway Planning and Construction 20.205 Woodbury City 18,194Highway Planning and Construction 20.205 Pembertown Township 41,907Total - $ 3,004,292