Title: Basis of Presentation
Accounting Policies: Basis of Presentation
The accompanying Schedule of Expenditures of Federal and Non-federal Awards (“the Schedule”)
includes the federal award activity of Planned Parenthood: Shasta-Diablo dba Planned Parenthood
Northern California (“PPNorCal”), under programs of the federal government for the year ended
June 30, 2023. 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). Because the Schedule presents only a selected portion of the
operations of PPNorCal, it is not intended to and does not present the financial position, changes in
net assets, or cash flows of PPNorCal.
De Minimis Rate Used: N
Rate Explanation: Basis of Accounting
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such
expenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (Cost
Principles), wherein certain types of expenditures are not allowable or are limited as to
reimbursement. PPNorCal did not elect to use the 10% de minimis indirect cost rate allowed under
the Uniform Guidance.
The accompanying Schedule of Expenditures of Federal and Non-federal Awards (“the Schedule”)
includes the federal award activity of Planned Parenthood: Shasta-Diablo dba Planned Parenthood
Northern California (“PPNorCal”), under programs of the federal government for the year ended
June 30, 2023. 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). Because the Schedule presents only a selected portion of the
operations of PPNorCal, it is not intended to and does not present the financial position, changes in
net assets, or cash flows of PPNorCal.
Title: Basis of Accounting
Accounting Policies: Basis of Presentation
The accompanying Schedule of Expenditures of Federal and Non-federal Awards (“the Schedule”)
includes the federal award activity of Planned Parenthood: Shasta-Diablo dba Planned Parenthood
Northern California (“PPNorCal”), under programs of the federal government for the year ended
June 30, 2023. 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). Because the Schedule presents only a selected portion of the
operations of PPNorCal, it is not intended to and does not present the financial position, changes in
net assets, or cash flows of PPNorCal.
De Minimis Rate Used: N
Rate Explanation: Basis of Accounting
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such
expenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (Cost
Principles), wherein certain types of expenditures are not allowable or are limited as to
reimbursement. PPNorCal did not elect to use the 10% de minimis indirect cost rate allowed under
the Uniform Guidance.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such
expenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (Cost
Principles), wherein certain types of expenditures are not allowable or are limited as to
reimbursement. PPNorCal did not elect to use the 10% de minimis indirect cost rate allowed under
the Uniform Guidance.
Title: Pass-through to Sub-recipients
Accounting Policies: Basis of Presentation
The accompanying Schedule of Expenditures of Federal and Non-federal Awards (“the Schedule”)
includes the federal award activity of Planned Parenthood: Shasta-Diablo dba Planned Parenthood
Northern California (“PPNorCal”), under programs of the federal government for the year ended
June 30, 2023. 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). Because the Schedule presents only a selected portion of the
operations of PPNorCal, it is not intended to and does not present the financial position, changes in
net assets, or cash flows of PPNorCal.
De Minimis Rate Used: N
Rate Explanation: Basis of Accounting
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such
expenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (Cost
Principles), wherein certain types of expenditures are not allowable or are limited as to
reimbursement. PPNorCal did not elect to use the 10% de minimis indirect cost rate allowed under
the Uniform Guidance.
PPNorCal did not provide any federal awards to sub-recipients.
Title: Other Information
Accounting Policies: Basis of Presentation
The accompanying Schedule of Expenditures of Federal and Non-federal Awards (“the Schedule”)
includes the federal award activity of Planned Parenthood: Shasta-Diablo dba Planned Parenthood
Northern California (“PPNorCal”), under programs of the federal government for the year ended
June 30, 2023. 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). Because the Schedule presents only a selected portion of the
operations of PPNorCal, it is not intended to and does not present the financial position, changes in
net assets, or cash flows of PPNorCal.
De Minimis Rate Used: N
Rate Explanation: Basis of Accounting
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such
expenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (Cost
Principles), wherein certain types of expenditures are not allowable or are limited as to
reimbursement. PPNorCal did not elect to use the 10% de minimis indirect cost rate allowed under
the Uniform Guidance.
PPNorCal did not receive federal insurance, loans, or non-cash assistance during the year ended June
30, 2023.