Title: SUBRECIPIENTS
Accounting Policies: The Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal and other grant activity of Human Services, Inc. under programs of the federal government for the year ended December 31, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of Human Services, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Human Services, Inc.Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Human Services, Inc. does not have subrecipients or subrecipient expenditures.
Title: ENERGY ASSISTANCE PAYMENTS
Accounting Policies: The Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal and other grant activity of Human Services, Inc. under programs of the federal government for the year ended December 31, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of Human Services, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Human Services, Inc.Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Energency Assistance Payments expenditures under CFDA Number 93.568 include $6,041,017 of energy assistance payments that were disbursed by the Indiana Housing and Community Development Authority on behalf of the Organization during the year ended December 31, 2022.
Title: BALANCE OF OUTSTANDING LOANS
Accounting Policies: The Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal and other grant activity of Human Services, Inc. under programs of the federal government for the year ended December 31, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of Human Services, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Human Services, Inc.Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The loan program listed subsequently is administered directly by Human Services, Inc., and balances and transactions relating to these programs are included in Human Services, Inc.'s basic financial statements. Loans outstanding at the beginning of the year and loans made during the year are included in the federal expenditures presented in the schedule. The balance of loans outstanding at December 31, 2022, consists of:Program Name CFDA Number Outstanding balance at December 31, 2022HOME Loan Funds - Ridgecrest Limited, L.P. 14.239 $0