Title: General
Accounting Policies: The accompanying schedule of expenditures of federal awards is presented using the modified accrual
basis of accounting, as described in Note 1 of the notes to the Authority’s basic financial statements.
The information in this 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).
De Minimis Rate Used: Y
Rate Explanation: The Authority elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform
Guidance.
The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal
financial assistance programs of the Southeast Area Social Services Funding Authority (the Authority)
under programs of the federal government for the year ended June 30, 2023. The Authority’s reporting
entity is defined in the notes to the Authority’s basic financial statements.
Title: Basic of Accounting
Accounting Policies: The accompanying schedule of expenditures of federal awards is presented using the modified accrual
basis of accounting, as described in Note 1 of the notes to the Authority’s basic financial statements.
The information in this 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).
De Minimis Rate Used: Y
Rate Explanation: The Authority elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform
Guidance.
The accompanying schedule of expenditures of federal awards is presented using the modified accrual
basis of accounting, as described in Note 1 of the notes to the Authority’s basic financial statements.
The information in this 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).
Title: Relationship to Basic Financial Statements
Accounting Policies: The accompanying schedule of expenditures of federal awards is presented using the modified accrual
basis of accounting, as described in Note 1 of the notes to the Authority’s basic financial statements.
The information in this 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).
De Minimis Rate Used: Y
Rate Explanation: The Authority elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform
Guidance.
Federal financial assistance expenditures are included in the Authority’s basic financial statements
within special revenue funds.
Title: Program Descriptions
Accounting Policies: The accompanying schedule of expenditures of federal awards is presented using the modified accrual
basis of accounting, as described in Note 1 of the notes to the Authority’s basic financial statements.
The information in this 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).
De Minimis Rate Used: Y
Rate Explanation: The Authority elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform
Guidance.
Special Programs for the Aging – Title III
The objectives of the Title III Special Programs for the Aging are to provide older persons with free
nutritious meals with suggested donation, appropriate nutrition education, and other appropriate
services including case management. Meals may be served in a congregate setting or delivered to the
home.
Nutrition Services Incentive Program
The purpose of the Nutrition Services Incentive Program is to provide incentives to encourage efficient
delivery of nutritious meals to older individuals.
Temporary Assistance for Needy Families (TANF)
The objectives of the Temporary Assistance for Needy Families are to assist needy families with
children; to promote job preparation, work and marriage; to reduce out-of-wedlock pregnancies; and
to encourage the formation of two-parent families.
Community Services Block Grant
The objectives of the Community Services Block Grant are to provide services and activities to assist
in reduction of poverty, revitalization of low-income communities, and empowerment of low-income
families and individuals in rural and urban areas to become fully self-sufficient.Workforce Innovation and Opportunities Act (WIOA)
The Workforce Investment Act was authorized in 2000, with the objective of providing funds for the
purpose of establishing programs to prepare youth and unskilled adults for entry into the labor force.
In July 2014, the Workforce Innovation and Opportunity Act (WIOA), legislation reauthorizing the
Workforce Investment Act (WIA) was signed into law.
Community Development Block Grants (CDBG)
The Authority receives CDBG money as a subrecipient of the City of Whittier and the City of Pico
Rivera.
American Rescue Plan Act (ARPA)
The American Rescue Plan Act of 2021 (ARPA) was signed into law on March 11, 2021, which may
only be used to provide payments to respond to the public health emergency with respect to
Coronavirus Disease 2019 (COVID-19) or its negative impacts, to respond to workers performing
essential work during COVID-19 public health emergency and to the provision of government
services to the extent of the reduction in revenue due to the COVID-19 public health emergency
relative to the revenues collected in the most recent full fiscal year prior to the emergency.
Title: Indirect Cost Rate
Accounting Policies: The accompanying schedule of expenditures of federal awards is presented using the modified accrual
basis of accounting, as described in Note 1 of the notes to the Authority’s basic financial statements.
The information in this 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).
De Minimis Rate Used: Y
Rate Explanation: The Authority elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform
Guidance.
The Authority elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform
Guidance.
Title: California Health and Human Services Agency, Department of Aging
Accounting Policies: The accompanying schedule of expenditures of federal awards is presented using the modified accrual
basis of accounting, as described in Note 1 of the notes to the Authority’s basic financial statements.
The information in this 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).
De Minimis Rate Used: Y
Rate Explanation: The Authority elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform
Guidance.
At the request of the California Health and Human Services Agency, Department of Aging, the
schedule of grant expenditures for their grant programs is included as a supplemental schedule on
page 9.