Notes to SEFA
Title: Basis of Presentation
Accounting Policies: Expenditures reported in the accompanying schedule of expenditures of federal awards are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The Organization has elected not to use the 10 percent de minimis indirect rate as allowed under the uniform guidance.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Jewish Family and Children's Service, Inc. and Subsidiaries(the Organization) for the year ended September 30, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulation 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 Jewish Family and Children's Service, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Jewish Family and Children's Service, Inc.
Title: Federal Loans
Accounting Policies: Expenditures reported in the accompanying schedule of expenditures of federal awards are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The Organization has elected not to use the 10 percent de minimis indirect rate as allowed under the uniform guidance.
The Organization had the following loans outstanding at September 30, 2021:
Federal
Assistance
Listing Amount
Number Name of Federal Program Outstanding
14.218 Community Development Block Grant Entitlement $790,000
Grants (Loan No. 107477)
14.218 Community Development Block Grant Entitlement $8,131
Grants (Loan No. 135163-0)
14.218 Community Development Block Grant Entitlement $1,500,000
Grants (Loan No. 125187)
In a prior year, the Organization was awarded federal loans of $2,668,000 under the Community Development Block Grant Program from the U.S. Department of Housing and Urban Development, passed through the City of Phoenix, Arizona, Assistance Listing Number 14.218. There were no federal awards expended for the loan program during the year ended September 30, 2023. As of September 30, 2023 the outstanding balance under the loans was $2,298,131.
The loans have the following continuing compliance requirements:
The underlying property built with the loans will be occupied by victims of domestic violence and their children. (All loans)
The rent for the Community Development Block Grant units may not exceed 30% of the adjusted income of a family whose gross income equals 80% of the Median Family Income for the Phoenix Standard Metropolitan Statistical Area, as determined by the U.S. Department of Housing and Urban Development. (Only loan 107477)
Title: Provider Relief Funds
Accounting Policies: Expenditures reported in the accompanying schedule of expenditures of federal awards are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available.
De Minimis Rate Used: N
Rate Explanation: The Organization has elected not to use the 10 percent de minimis indirect rate as allowed under the uniform guidance.
The consolidated financial statements reflect revenue recognized from the Provider Relief Funds of $0 for the year ended September 30, 2023. The Schedule includes Provider Relief Funds of $413,140 that were received in Period 2, in accordance with the requirements of the compliance supplement for assistance listing number 93.498.