Notes to SEFA
Title: Scope of Audit
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (hereinafter “Schedule”) includes the federal grant activity of the Organization and is presented on the accrual basis. The information in the schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this 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 the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, nor cash flows of the Organization.
De Minimis Rate Used: N
Rate Explanation: Administrative expense is allocated to programs based on each program’s portion of total direct costs using the modified direct method approved by the Commonwealth of Massachusetts.
See the Notes to the SEFA for chart/table
Title: Period Audited
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (hereinafter “Schedule”) includes the federal grant activity of the Organization and is presented on the accrual basis. The information in the schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this 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 the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, nor cash flows of the Organization.
De Minimis Rate Used: N
Rate Explanation: Administrative expense is allocated to programs based on each program’s portion of total direct costs using the modified direct method approved by the Commonwealth of Massachusetts.
Single audit testing procedures were performed for the Organization’s major federal award transactions during the year ended December 31, 2023.
Title: Program Cluster
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (hereinafter “Schedule”) includes the federal grant activity of the Organization and is presented on the accrual basis. The information in the schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this 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 the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, nor cash flows of the Organization.
De Minimis Rate Used: N
Rate Explanation: Administrative expense is allocated to programs based on each program’s portion of total direct costs using the modified direct method approved by the Commonwealth of Massachusetts.
The selection of major federal programs provides consideration to the Department of Health and Human Services CCDF Cluster (CFDA No. 93.575, Childcare and Development Block Grant; CFDA No. 93.596, Childcare Mandatory and Matching Funds of the Childcare and Development Fund), and the Child Nutrition Cluster (CFDA No. 10.555, National School Lunch Program).