Notes to SEFA
Title: Federal Programs
Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expendituresare recognized following the cost principles contained in the Uniform Guidance, wherein certain types ofexpenditures are not allowable or are limited as to reimbursement. Uniform Guidance requires the Schedule toreflect total expenditures for each federal financial assistance program as identified by the federal assistancelisting number.CentroNia elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
The following is a description of the federal programs for the year ended June 30, 2022:Child Care and Development Fund Cluster (federal assistance listing number 93.575)The Child Care and Development Fund (CCDF) provides funds that are used to subsidize child care for low-incomefamilies where the parents are working or attending educational programs, as well as for activities to promote overallchild care quality for all children. It is required that all Federal child care funds be spent in accordance with theprovisions of the amended Child Care and Development Block Grant program. In order to receive funds, a plan mustbe submitted which is effective for a two-year period. CentroNia may operate the CCDF program under aconsolidated United States Public Law. No.102-477 demonstration project, the purpose of which is to provide for theintegration of employment, training, and related services to improve the effectiveness of those services.Head Start (federal assistance listing number 93.600)The objectives of the Head Start and Early Head Start (collectively, Head Start) programs are to promoteschool readiness by enhancing children's cognitive social and emotional development. Head Start and EarlyHead Start together serve pregnant women and children (birth to 5) and their families, who are under thepoverty line or are eligible for public assistance, including federally recognized Indian tribes, Alaska Natives,migrant and seasonal farm workers, homeless children or children in foster care, and children with disabilities.Comprehensive services are provided to enrolled children, pregnant women and their families, which includehealth, nutrition, social, and other services determined to be necessary by family needs assessments, inaddition to education and cognitive development services. Services are designed to be responsive to eachchild and family's ethnic, cultural, and linguistic heritage. Child and Adult Care Food Program (federal assistance listing number 10.558)Child and Adult Care Food Program assists states, through grants-in-aid and donated foods, to initiate andmaintain non-profit food service programs for eligible children and adults in nonresidential day care settings.Local Food Promotion Program (federal assistance listing number 10.175)CentroNia seeks to increase the consumption of local produce by offering affordable catering services to earlychildhood education (ECE) centers in the District of Columbia, including the southeast quadrant. Local producerswill have a steady stream of income, and ECE centers an affordable and reliable supply of meals with a localcomponent. An outreach component also entails ServSafe Food Handler Training to community members toprepare early childhood educators and foodservice industry professionals to prevent food sanitation risks andmeet regulatory requirements and food safety best practices.Every Student Succeeds Act/Preschool Development Grants (federal assistance listing number 94.434), EarlyChildhood Child Development Associate Continuation CRRSA Funding (federal assistance listing number93.575)These are all part of the COVID funding provided by Congress under either the Coronavirus Aid, Relief, andEconomic Security Act or the Coronavirus Response and Relief Supplementation Appropriation Act. These wereone-time awards provided via government agencies to state agencies to distribute money to support local serviceproviders for any needs created by the pandemic.