Audit 33016

Accounting Policies: OrganizationThe Agency for Community Empowerment of NEPA (ACENEPA) (formerly Scranton-Lackawanna Human Development Agency, Inc.) is a private nonprofit organization whose primary purpose is to mobilize human and financial resources to combat poverty. The Agency provides a broad range of direct services for the advocacy on behalf of low-income residents. Its programs include child day care, job training and employment services, energy conservation programs, crisis intervention, and food and shelter services. Scope of this ScheduleThe accompanying Schedule of Expenditures of Federal and State Awards includes the federal and state grant activities of ACENEPA under programs of the federal and state governments for the fiscal year ended June 30, 2022. This schedule reflects federal and state expenditures for all individual grants which were active during the fiscal year.ACENEPA's federally funded grants are audited in accordance with Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards.Basis of AccountingThe accompanying Schedule of Expenditures of Federal and State Awards includes all significant federally and state funded programs of ACENEPA and has been prepared on the accrual basis of accounting.Accrued and Deferred ReimbursementVarious reimbursement procedures are used for Federal and State awards received by ACENEPA. Timing differences may occur between expenditures and reimbursements during a year. Accrued revenues at year-end represent an excess of expenditures over cash reimbursements received. Deferred revenues at year-end represent an excess of cash received over eligible program expenditures. Generally, accrued and deferred amounts caused by timing differences will be reversed in the subsequent year.Nonmonetary Federal Awards - Donated FoodThe Commonwealth of Pennsylvania distributes federal surplus food to institutes and to the needy. Expenditures reported in the Schedule of Expenditures of Federal and State Awards under CFDA # 10.569 - Value of USDA Commodities represent surplus food distributed by ACENEPA for the period July 1, 2021 to June 30, 2022. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.