Title: BASIS OF PRESENTATION
Accounting Policies: Expenditures reported on the accompanying schedule of expenditures of federal awards (the Schedule) are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards (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: Citizens for Citizens, Inc. (CFC) has elected not to use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance.
The Schedule includes the federal grant activity of CFC under programs of the federal government for the year ended September 30, 2023. The information in the Schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of the basic financial statements. Because the Schedule presents only a selected portion of CFC’s operations, it is not intended to and does not present the financial position, changes in net assets or cash flows of CFC.
Title: SUBRECIPIENTS
Accounting Policies: Expenditures reported on the accompanying schedule of expenditures of federal awards (the Schedule) are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards (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: Citizens for Citizens, Inc. (CFC) has elected not to use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance.
There were no pass through federal awards made to subrecipients by CFC during 2023.
Title: PASS-THROUGH FUNDING FROM MASSACHUSETTS DEPARTMENT OF EARLY EDUCATION & CARE
Accounting Policies: Expenditures reported on the accompanying schedule of expenditures of federal awards (the Schedule) are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards (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: Citizens for Citizens, Inc. (CFC) has elected not to use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance.
CFC received funding under the Temporary Assistance Program for Needy Families (AL #93.558) (TANF) through Massachusetts Department of Early Education & Care. The State has transferred the TANF funds into the Childcare and Development Fund (CCDF) as allowed by the TANF program. The OMB Compliance Supplement requires the transferred TANF funds to be reported as CCDF expenditures. CFC has reported $350,928 in expenditures of TANF funds as CCDF expenditures under AL #93.575 on the Schedule.
Title: FIXED ASSETS
Accounting Policies: Expenditures reported on the accompanying schedule of expenditures of federal awards (the Schedule) are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards (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: Citizens for Citizens, Inc. (CFC) has elected not to use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance.
Fixed assets purchased with federal cost reimbursement grant funds are capitalized in the period purchased on the basic financial statements in accordance with generally accepted accounting principles; however, these costs are included on the Schedule as federal expenditures. During fiscal year 2023, fixed asset expenditures reported on the Schedule are as follows: Head Start, AL #93.600, $983,611; and Low Income Home Energy Assistance Program, AL #93.568, $48,801.
Title: COMMODITIES
Accounting Policies: Expenditures reported on the accompanying schedule of expenditures of federal awards (the Schedule) are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards (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: Citizens for Citizens, Inc. (CFC) has elected not to use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance.
Nonmonetary assistance received under the Emergency Food Assistance program (AL #10.569) is reported in the Schedule at fair market value of the commodities received and disbursed.
Title: FOOD VOUCHERS
Accounting Policies: Expenditures reported on the accompanying schedule of expenditures of federal awards (the Schedule) are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards (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: Citizens for Citizens, Inc. (CFC) has elected not to use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance.
The value of Special Supplemental Nutrition for Women, Children and Infants food checks redeemed for the year ended September 30, 2023 totaled $1,762,816. The valye is not recorded in CFC's accounting records.