Notes to SEFA
Title: EXTENSIVE COMPLIANCE TEST
Accounting Policies: The Schedule of Expenditures of Federal Awards has been prepared on the accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: Family Services Incorporated has not elected to use the 10% de minimis indirect cost rate
An extensive compliance test, as required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), was performed on the Emergency Solutions Grant Program and Social Services Block Grant, which represents 40 % of the total expenditures reflected on the Schedule of Expenditures of Federal Awards. The 40% test for a non-low-risk auditee was satisfied as follows: Family Violence Prevention and Services/Discretionary 93.592 $2,465; Basic Center Grant 93.623 $205,551; Social Services Block Grant 93.667 $211,823; Family Violence Prevention and Services/Domestic Violence Shelter and Support Services 93.671 $76,214; Preventative Health and Health Services Block Grant 93.991 $1,916; Emergency Solutions Grant Program 14.231 $5,260; Continuum of Care Program 14.267 $110,680; Sexual Assault Services Formula Program 16.017 $12,625; Crime Victim Assistance 16.575 $303,370; Emergency Food and Shelter National Board Program 97.024 $87,437; Emergency Food Assistance Program (Food Commodities) 10.569 $6,264; Coronavirus State and Local Fiscal Recovery Funds 21.027 $24,523 totals $1,048,128 x 40% equals $419,251 Minimum Amount Which Must Be Tested. The Continuum of Care Program, Crime Victims Assistance, and Emergency Solutions Grant Program exceed $419,251, and, therefore, represent the only programs to which the specific compliance requirements were applied.