Title: Note 5: Contingencies
Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes the federal grant award activity of Community SeniorServ, Inc. dba: Meals on Wheels Orange County under programs of the federal government for the year ended June 30, 2023. The information in this schedule is presented in accordance with the requirements of the 2 CFR 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 to and does not present the financial position, changes in net assets, or cash flow of the organizations.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the deminimis cost rate.
Under the terms of federal and state grants, additional audits may be requested by the grantor agencies and certain costs may be questioned as not being appropriate expenditures under the terms of the grants. Such audits could lead to a request for reimbursement to the grantor agencies.
Title: Note 3: Relationship to the Financial Statements
Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes the federal grant award activity of Community SeniorServ, Inc. dba: Meals on Wheels Orange County under programs of the federal government for the year ended June 30, 2023. The information in this schedule is presented in accordance with the requirements of the 2 CFR 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 to and does not present the financial position, changes in net assets, or cash flow of the organizations.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the deminimis cost rate.
Amounts reported in the accompanying Schedule agree to amounts reported within the Organization’s financial statements.
Title: Note 4: Relationship to Federal Financial Reports
Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes the federal grant award activity of Community SeniorServ, Inc. dba: Meals on Wheels Orange County under programs of the federal government for the year ended June 30, 2023. The information in this schedule is presented in accordance with the requirements of the 2 CFR 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 to and does not present the financial position, changes in net assets, or cash flow of the organizations.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the deminimis cost rate.
Amounts reported in the accompanying Schedule agree with amounts reported in federal financial reports.
Title: Note 6: Indirect Cost Rate
Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes the federal grant award activity of Community SeniorServ, Inc. dba: Meals on Wheels Orange County under programs of the federal government for the year ended June 30, 2023. The information in this schedule is presented in accordance with the requirements of the 2 CFR 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 to and does not present the financial position, changes in net assets, or cash flow of the organizations.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the deminimis cost rate.
The Organization has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.