Title: Reconciliation of the Financial Statements and SEFA
Accounting Policies: The financial statements of the Department of Education Archdiocese of New York (The Department) include the accounts and activities of its Federally funded programs. The federal awards expenditures for the year ended August 31, 2023 relating to the Archdiocese of New York Drug Abuse Prevention Program (ADAPP) totaled $2,394,022 and are excluded from the accompanying schedule of expenditures of federal awards (SEFA). ADAPP has a June 30 fiscal year end, and its federal expenditures are subject to a separate compliance audit under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The accompanying SEFA includes the federal grant activity of the Department under programs of the federal government, excluding ADAPP, and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in the SEFA may differ from amounts presented in, or used in the preparation of, the financial statements. Because the SEFA presents only a selected portion of the operations of the Department, it is not intended to, and does not, present the financial position, changes in net position, or cash flows of the Department.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Government grants and contracts revenue (inclusive of the emergency assistance grant) and related expenses per the financial statements for the year ended August 31, 2023, totaled $34,214,806, consisting of federal awards of $25,587,944 as presented on the accompanying SEFA, federal awards of ADAPP totaling $2,394,022 that are excluded from the accompanying SEFA, a federal award of $3,941,559 that is not subject to Uniform Guidance requirements, and New York state awards of $2,291,281.
Title: Donated Food Child Nutrition Cluster
Accounting Policies: The financial statements of the Department of Education Archdiocese of New York (The Department) include the accounts and activities of its Federally funded programs. The federal awards expenditures for the year ended August 31, 2023 relating to the Archdiocese of New York Drug Abuse Prevention Program (ADAPP) totaled $2,394,022 and are excluded from the accompanying schedule of expenditures of federal awards (SEFA). ADAPP has a June 30 fiscal year end, and its federal expenditures are subject to a separate compliance audit under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The accompanying SEFA includes the federal grant activity of the Department under programs of the federal government, excluding ADAPP, and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in the SEFA may differ from amounts presented in, or used in the preparation of, the financial statements. Because the SEFA presents only a selected portion of the operations of the Department, it is not intended to, and does not, present the financial position, changes in net position, or cash flows of the Department.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Expenditures of the Child Nutrition Cluster for the year ended August 31, 2023 include $289,843 of donated food received from the U.S. Department of Agriculture.