Title: Note 1: Summary of Significant Accounting Policies
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Tableland Services, Inc. and is presented on the accrual basis of accounting. Unused personal and vacation days are not recorded as expenditures. Fixed assets are recorded as expenditures at the time of purchase, therefore no depreciation is recorded. The information in this schedule is presented in accordance with the audit 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
De Minimis Rate Used: N
Rate Explanation: Tableland Services, Inc. has elected not to use the 10% de minimis cost rate allowed under the Uniform Guidance in the current year.
The accompanying schedule of expenditures of federal awards includes the federal grant activity of Tableland Services, Inc. and is presented on the accrual basis of accounting. Unused personal and vacation days are not recorded as expenditures. Fixed assets are recorded as expenditures at the time of purchase, therefore no depreciation is recorded. The information in this schedule is
presented in accordance with the audit 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). Therefore, some amounts presented in this schedule may
differ from amounts presented in, or used in the preparation of, the financial statements.
Title: Note 2: Noncash Awards
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Tableland Services, Inc. and is presented on the accrual basis of accounting. Unused personal and vacation days are not recorded as expenditures. Fixed assets are recorded as expenditures at the time of purchase, therefore no depreciation is recorded. The information in this schedule is presented in accordance with the audit 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
De Minimis Rate Used: N
Rate Explanation: Tableland Services, Inc. has elected not to use the 10% de minimis cost rate allowed under the Uniform Guidance in the current year.
Tableland Services, Inc. received commodities as a pass-through from the County of Somerset through The Emergency Food Assistance Program (TEFAP) in agreement with the PA Department of Agriculture under CFDA # 10.569. During the fiscal year ended June 30, 2023, Tableland Services, Inc. distributed $51,119 in commodities as valued using guidelines provided by The Emergency Food Assistance Program.
Title: Note 3: Indirect Costs
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Tableland Services, Inc. and is presented on the accrual basis of accounting. Unused personal and vacation days are not recorded as expenditures. Fixed assets are recorded as expenditures at the time of purchase, therefore no depreciation is recorded. The information in this schedule is presented in accordance with the audit 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
De Minimis Rate Used: N
Rate Explanation: Tableland Services, Inc. has elected not to use the 10% de minimis cost rate allowed under the Uniform Guidance in the current year.
Tableland Services, Inc. has elected not to use the 10% de minimum indirect cost rate allowed under the Uniform Guidance in the current year.
Title: Note 4: Passed Through to Subrecipients
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Tableland Services, Inc. and is presented on the accrual basis of accounting. Unused personal and vacation days are not recorded as expenditures. Fixed assets are recorded as expenditures at the time of purchase, therefore no depreciation is recorded. The information in this schedule is presented in accordance with the audit 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
De Minimis Rate Used: N
Rate Explanation: Tableland Services, Inc. has elected not to use the 10% de minimis cost rate allowed under the Uniform Guidance in the current year.
Tableland Services, Inc. did not pass through any funds to subrecipients.
Title: Note 5: Major Programs
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Tableland Services, Inc. and is presented on the accrual basis of accounting. Unused personal and vacation days are not recorded as expenditures. Fixed assets are recorded as expenditures at the time of purchase, therefore no depreciation is recorded. The information in this schedule is presented in accordance with the audit 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
De Minimis Rate Used: N
Rate Explanation: Tableland Services, Inc. has elected not to use the 10% de minimis cost rate allowed under the Uniform Guidance in the current year.
In order to determine that at least 20% of federal expenditures were tested in accordance with the Uniform Guidance requirements, the following calculation was made:
Total federal expenditures per the SEFA $ 7,584,519
x 20%
20% of federal expenditures $ 1,516,904
Programs selected for testing:
Head Start / Early Head Start Program $ 1,964,686
Low-Income Home Energy Assistance Program 1,146,279
Total programs selected for testing $ 3,110,965
Percent of total federal expenditures tested 41%