Title: Note 1 - General
Accounting Policies: Note 2 - Basis of Accounting - The accompanying schedule of expenditures of federal awards is presented using the modified accrualbasis of accounting, as described in Note 1 of the notes to the Authoritys basic financial statements.The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Codeof Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (Uniform Guidance).
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
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, 2022. The Authoritys reporting entity is defined in the notes to the Authoritys basic financial statements.
Title: Note 3 - Relationship to Basic Financial Statements
Accounting Policies: Note 2 - Basis of Accounting - The accompanying schedule of expenditures of federal awards is presented using the modified accrualbasis of accounting, as described in Note 1 of the notes to the Authoritys basic financial statements.The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Codeof Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (Uniform Guidance).
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
Federal financial assistance expenditures are included in the Authoritys basic financial statements within special revenue funds.
Title: Note 4 - Program Descriptions
Accounting Policies: Note 2 - Basis of Accounting - The accompanying schedule of expenditures of federal awards is presented using the modified accrualbasis of accounting, as described in Note 1 of the notes to the Authoritys basic financial statements.The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Codeof Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (Uniform Guidance).
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
Special Programs for the Aging Title IIIThe 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 ProgramThe 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 GrantThe 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.California Department of Aging Coronavirus Aid, Relief and Economic Security (CDA CARES)The Coronavirus Aid, Relief and Economic Security (CARES) Act was authorized in 2020, with the objective to provide direct payments to state, territorial, tribal and certain eligible local governments to cover necessary expenditures incurred due to the public health emergency with respect to Coronavirus Disease 2019 (COVID-19).Families First Coronavirus Response Act (FFCRA)The Families First Coronavirus Response Act (FFCRA) was authorized in 2020, with the objective to provide paid sick leave, tax credits, free COVID-19 testing, expanding food assistance and unemployment benefits to eligible businesses and local governments to cover necessary expenditures incurred due to the public health emergency with respect to Coronavirus Disease 2019 (COVID-19).
Title: Note 6 - California Health and Human Services Agency, Department of Aging
Accounting Policies: Note 2 - Basis of Accounting - The accompanying schedule of expenditures of federal awards is presented using the modified accrualbasis of accounting, as described in Note 1 of the notes to the Authoritys basic financial statements.The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Codeof Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (Uniform Guidance).
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
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.