Title: BASIS OF PRESENTATION
Accounting Policies: This Schedule of Expenditures of Federal Awards (the Schedule) was prepared on the modified accrual basis of accounting. The modified accrual basis differs from the full accrual basis of accounting in that expenditures for property and equipment are expensed when incurred, rather than being capitalized and depreciated over their useful lives, and expenditures for the principal portion of debt service are expensed when incurred, rather than being applied to reduce the outstanding principal portion of debt, which conforms to the basis of reporting to grantors for reimbursement under the terms of the Commission’s federal grants.
De Minimis Rate Used: N
Rate Explanation: The Commission has elected to not use the 10% de Minimis indirect cost rate for the fiscal year ended September 30, 2023
The accompanying Schedule summarizes the federal expenditures of the Commission under programs of the federal government for the year ended September 30, 2023. The amounts reported as federal expenditures were obtained from the Commission’s general ledger. Because the Schedule presents only a selected portion of the operations of the Commission, it is not intended to and does not present the financial position and changes in net position of the Commission.
For purposes of the Schedule, federal awards include all grants, contracts, and similar agreements entered into directly with the federal government and other pass through entities. The Commission has obtained assistance listing numbers to ensure that all programs have been identified in the Schedule. Assistance listing numbers have been appropriately listed by applicable programs. Federal programs with different assistance listing numbers that are closely related because they share common compliance requirements are defined as a cluster by the Uniform Guidance. Two clusters are separately identified in the Schedule and are the following:
Aging Cluster
This cluster includes awards that assist agencies on aging in facilitating the development and implementation of a comprehensive, coordinated system for providing long-term care in home and community-based settings, in a manner responsive to the needs and preferences of older individuals and their family caregivers.
SNAP Cluster
This cluster includes awards that help low-income households buy the food they need for good health.
Title: RELATIONSHIP OF THE SCHEDULE TO PROGRAM FINANCIAL REPORTS
Accounting Policies: This Schedule of Expenditures of Federal Awards (the Schedule) was prepared on the modified accrual basis of accounting. The modified accrual basis differs from the full accrual basis of accounting in that expenditures for property and equipment are expensed when incurred, rather than being capitalized and depreciated over their useful lives, and expenditures for the principal portion of debt service are expensed when incurred, rather than being applied to reduce the outstanding principal portion of debt, which conforms to the basis of reporting to grantors for reimbursement under the terms of the Commission’s federal grants.
De Minimis Rate Used: N
Rate Explanation: The Commission has elected to not use the 10% de Minimis indirect cost rate for the fiscal year ended September 30, 2023
The amounts reflected in the financial reports submitted to the awarding Federal, State and/or pass-through agencies and the Schedule may differ. Some of the factors that may account for any difference include the following:
• The Commission's fiscal year end may differ from the program's year end.
• Accruals recognized in the Schedule, because of year end procedures, may not be reported in the program financial reports until the next program reporting period.
• Fixed asset purchases and the resultant depreciation charges are recognized as fixed assets in the Commission's financial statements and as expenditures in the program financial reports.
Title: FEDERAL PASS-THROUGH FUNDS
Accounting Policies: This Schedule of Expenditures of Federal Awards (the Schedule) was prepared on the modified accrual basis of accounting. The modified accrual basis differs from the full accrual basis of accounting in that expenditures for property and equipment are expensed when incurred, rather than being capitalized and depreciated over their useful lives, and expenditures for the principal portion of debt service are expensed when incurred, rather than being applied to reduce the outstanding principal portion of debt, which conforms to the basis of reporting to grantors for reimbursement under the terms of the Commission’s federal grants.
De Minimis Rate Used: N
Rate Explanation: The Commission has elected to not use the 10% de Minimis indirect cost rate for the fiscal year ended September 30, 2023
The Commission is also the sub-recipient of federal funds that have been subjected to testing and are reported as expenditures and listed as federal pass-through funds. Federal awards other than those indicated as “pass-through” are considered direct.
Title: FACILITIES AND ADMINISTRATIVE COSTS (F&A COSTS)
Accounting Policies: This Schedule of Expenditures of Federal Awards (the Schedule) was prepared on the modified accrual basis of accounting. The modified accrual basis differs from the full accrual basis of accounting in that expenditures for property and equipment are expensed when incurred, rather than being capitalized and depreciated over their useful lives, and expenditures for the principal portion of debt service are expensed when incurred, rather than being applied to reduce the outstanding principal portion of debt, which conforms to the basis of reporting to grantors for reimbursement under the terms of the Commission’s federal grants.
De Minimis Rate Used: N
Rate Explanation: The Commission has elected to not use the 10% de Minimis indirect cost rate for the fiscal year ended September 30, 2023
The base rate for indirect cost recoveries was 26.722% for the year ended September 30, 2023.
Title: CONTINGENCIES
Accounting Policies: This Schedule of Expenditures of Federal Awards (the Schedule) was prepared on the modified accrual basis of accounting. The modified accrual basis differs from the full accrual basis of accounting in that expenditures for property and equipment are expensed when incurred, rather than being capitalized and depreciated over their useful lives, and expenditures for the principal portion of debt service are expensed when incurred, rather than being applied to reduce the outstanding principal portion of debt, which conforms to the basis of reporting to grantors for reimbursement under the terms of the Commission’s federal grants.
De Minimis Rate Used: N
Rate Explanation: The Commission has elected to not use the 10% de Minimis indirect cost rate for the fiscal year ended September 30, 2023
Grant monies received and disbursed by the Commission are for specific purposes and are subject to review by the grantor agencies. Such audits may result in requests for reimbursement due to disallowed expenditures. Based upon prior experience, the Commission does not believe that such disallowance, if any, would have a material effect on the financial position of the Commission. As of September 30, 2023, there were no material questioned or disallowed costs as a result of grant audits in process or completed.
Title: NONCASH ASSISTANCE
Accounting Policies: This Schedule of Expenditures of Federal Awards (the Schedule) was prepared on the modified accrual basis of accounting. The modified accrual basis differs from the full accrual basis of accounting in that expenditures for property and equipment are expensed when incurred, rather than being capitalized and depreciated over their useful lives, and expenditures for the principal portion of debt service are expensed when incurred, rather than being applied to reduce the outstanding principal portion of debt, which conforms to the basis of reporting to grantors for reimbursement under the terms of the Commission’s federal grants.
De Minimis Rate Used: N
Rate Explanation: The Commission has elected to not use the 10% de Minimis indirect cost rate for the fiscal year ended September 30, 2023
The Commission received federal noncash assistance for the period ended September 30, 2023 in the amount of $150,787 for the Title III – Nutrition Services Incentive Program.
Title: SUBRECIPIENTS
Accounting Policies: This Schedule of Expenditures of Federal Awards (the Schedule) was prepared on the modified accrual basis of accounting. The modified accrual basis differs from the full accrual basis of accounting in that expenditures for property and equipment are expensed when incurred, rather than being capitalized and depreciated over their useful lives, and expenditures for the principal portion of debt service are expensed when incurred, rather than being applied to reduce the outstanding principal portion of debt, which conforms to the basis of reporting to grantors for reimbursement under the terms of the Commission’s federal grants.
De Minimis Rate Used: N
Rate Explanation: The Commission has elected to not use the 10% de Minimis indirect cost rate for the fiscal year ended September 30, 2023
The Commission provided federal funds to subrecipients totaling $377,337 for the fiscal year ended September 30, 2023.
Title: LOANS AND LOAN GUARANTEES
Accounting Policies: This Schedule of Expenditures of Federal Awards (the Schedule) was prepared on the modified accrual basis of accounting. The modified accrual basis differs from the full accrual basis of accounting in that expenditures for property and equipment are expensed when incurred, rather than being capitalized and depreciated over their useful lives, and expenditures for the principal portion of debt service are expensed when incurred, rather than being applied to reduce the outstanding principal portion of debt, which conforms to the basis of reporting to grantors for reimbursement under the terms of the Commission’s federal grants.
De Minimis Rate Used: N
Rate Explanation: The Commission has elected to not use the 10% de Minimis indirect cost rate for the fiscal year ended September 30, 2023
The Commission did not have any loans or loan guarantee programs required to be reported on the schedule for the fiscal year ended September 30, 2023.
Title: FEDERALLY FUNDED INSURANCE
Accounting Policies: This Schedule of Expenditures of Federal Awards (the Schedule) was prepared on the modified accrual basis of accounting. The modified accrual basis differs from the full accrual basis of accounting in that expenditures for property and equipment are expensed when incurred, rather than being capitalized and depreciated over their useful lives, and expenditures for the principal portion of debt service are expensed when incurred, rather than being applied to reduce the outstanding principal portion of debt, which conforms to the basis of reporting to grantors for reimbursement under the terms of the Commission’s federal grants.
De Minimis Rate Used: N
Rate Explanation: The Commission has elected to not use the 10% de Minimis indirect cost rate for the fiscal year ended September 30, 2023
The Commission did not have any federally funded insurance required to be reported on the schedule for the fiscal year ended September 30, 2023.