Title: Corporations Not Included in the Schedule
Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Lutheran Social Services of Central Ohio and Subsidiaries (the “Organization”) under programs of the federal government for the year ended June 30, 2023. 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 (the “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 flows of the Organization.
Expenditures reported in the Schedule are reported on the same basis of accounting as the consolidated financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement except for expenditures related to Assistance Listing Number (ALN) 93.498, Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution. PRF does not apply the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, but rather applies the U.S. Department of Health and Human Services' (HHS) guidance and frequently asked questions, as outlined in the Compliance Supplement. For the Provider Relief Fund program, HHS has indicated that the amounts on the Schedule should be reported in correspondence with reporting requirements of the HHS PRF Reporting Portal. Payments from HHS for PRF are assigned to one of six payment received periods based upon the date each PRF payment was received. Each period has a specified period of availability and timing of reporting requirements. Pass through entity identifying numbers are presented where available.
The Organization has elected to use the 10 percent de minimis indirect cost rate to recover indirect costs for certain federal programs, as allowed under the Uniform Guidance.
De Minimis Rate Used: Y
Rate Explanation: The Organization has elected to use the 10 percent de minimis indirect cost rate to recover indirect costs for certain federal programs, as allowed under the Uniform Guidance.
The Organization's consolidated financial statements include the operations of the housing entities that received $70,724,336 in federal awards, which is not included in the Schedule, during the year ended June 30, 2023. The Schedule does not include the operations of these entities because these entities were individually audited in accordance with the Uniform Guidance.
Lansing Housing, Inc. North Community Housing, Inc. Mansfield Housing, Inc.
Lancaster Housing, Inc. The Manor at Howland Glen Pleasant View Housing, Inc.
Grove City Housing, Inc. Ashland Assisted Living, Inc. Sullivant Housing, Inc.
Delaware Housing, Inc. Marion Place III Housing, Inc. Mansfield Housing II, Inc.
Hamilton Housing, Inc. Little Brook Housing, Inc. Marion Place II Housing, Inc.
Groveport Housing, Inc. Village Housing, Inc. Kensington Place, Inc.
Grovewood II Housing, Inc. Good Shepherd Villa, Inc. Good Shepherd Real Estate Holding, LLC
Marion Place I Housing, Inc. Centerburg Housing, Inc.