Title: Subrecipients
Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Cunningham Children's Home of Urbana, IL 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 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 Cunningham Children's Home of Urbana, IL, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of Cunningham Children's Home of Urbana, IL. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: The auditee has elected to use the 10-percent de minimis indirect cost rate.
The Home did not provide federal awards to subrecipients during the year ended June 30, 2023.
Title: Description of Major Federal Program
Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Cunningham Children's Home of Urbana, IL 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 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 Cunningham Children's Home of Urbana, IL, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of Cunningham Children's Home of Urbana, IL. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: The auditee has elected to use the 10-percent de minimis indirect cost rate.
The major federal program of the Home is Unaccompanied Alien Children Program (93.676). The objective of the Unaccompanied Alien Children Program is to provide for the care and placement of unaccompanied alien children who are apprehended by the U.S. Department of Homeland Security, Immigration, and Customs Enforcement agents, Border Patrol agents, or other federal law enforcement agencies and transferred into the custody of the Office of Refugee Resettlement pending resolution of their claims for relief under U.S. immigration law case or release to parent, adult family members or another responsible adult sponsor.
Title: Non-Cash Assistance, Loans Oustanding, and Insurance
Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Cunningham Children's Home of Urbana, IL 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 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 Cunningham Children's Home of Urbana, IL, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of Cunningham Children's Home of Urbana, IL. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: Y
Rate Explanation: The auditee has elected to use the 10-percent de minimis indirect cost rate.
The Home did not receive any federal non-cash assistance, federal loans, or federal insurance for the year ended June 30, 2023.