Title: Subrecipients
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Shawnee Development Council, Inc. and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the U.S. Office of Management and Budget and Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
As required by Uniform Guidance, 2 CFR section 200.330(a), Shawnee Development Council, Inc., did not provide any amount of federal funds to subrecipients during the year ended December 31, 2022.
Title: Descriptions of Major Federal Programs
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Shawnee Development Council, Inc. and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the U.S. Office of Management and Budget and Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
The objectives of the Low-Income Home Energy Assistance Program are to help low-income people meet the cost of home energy, increase self-sufficiency, and reduce their vulnerability resulting from energy needs.
Title: Non-Cash Assistance
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Shawnee Development Council, Inc. and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the U.S. Office of Management and Budget and Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
he Organization did not receive or administer any non-cash assistance.
Title: Insurance
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Shawnee Development Council, Inc. and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the U.S. Office of Management and Budget and Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
The federal programs presented in the previous schedule did not have separate program specific insurance policies.
Title: Loans / Loan Guarantees
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Shawnee Development Council, Inc. and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the U.S. Office of Management and Budget and Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
The federal programs presented in the previous schedule did not have any loans or loan guarantees associated with them.
Title: De minimis Cost Rate
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Shawnee Development Council, Inc. and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the U.S. Office of Management and Budget and Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
De Minimis Rate Used: Y
Rate Explanation: The auditee used the de minimis cost rate.
The Organization elected to use the 10% de minimis indirect cost rate allocation effective July 1, 2019.