Title: Pass-through to Sub-recipients
Accounting Policies: Basis of PresentationThe accompanying Schedule of Expenditures of Federal and Non-federal Awards (the Schedule)includes the federal award activity of St. Annes Family Services and Affiliates, collectively referred toas (St. Annes) under programs of the federal government for the year ended June 30, 2022. TheSchedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal RegulationsPart 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 St.Annes, it is not intended to and does not present the financial position, changes in net assets, or cashflows of St. Annes.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate. Basis of AccountingExpenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (CostPrinciples), wherein certain types of expenditures are not allowable or are limited as toreimbursement. St. Annes did not elect to use the 10% de minimis indirect cost rate allowed underthe Uniform Guidance.
St. Annes did not provide any federal awards to sub-recipients.
Title: Local Share In-kind Contributions (Non-federal Share)
Accounting Policies: Basis of PresentationThe accompanying Schedule of Expenditures of Federal and Non-federal Awards (the Schedule)includes the federal award activity of St. Annes Family Services and Affiliates, collectively referred toas (St. Annes) under programs of the federal government for the year ended June 30, 2022. TheSchedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal RegulationsPart 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 St.Annes, it is not intended to and does not present the financial position, changes in net assets, or cashflows of St. Annes.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate. Basis of AccountingExpenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (CostPrinciples), wherein certain types of expenditures are not allowable or are limited as toreimbursement. St. Annes did not elect to use the 10% de minimis indirect cost rate allowed underthe Uniform Guidance.
Non-Federal Share Waiver ContractYear Required Generated Request TotalHead StartLACOE C-21546 7/1/21 6/30/22 $ 871,704 $ 783,369 $ 193,911 $ 977,280Early Head StartLACOE C-20332 7/1/21 6/30/22 1,602,644 1,126,151 968,667 2,094,818 $2,474,348 $1,909,520 $1,162,578 $3,072,098
Title: Other Information
Accounting Policies: Basis of PresentationThe accompanying Schedule of Expenditures of Federal and Non-federal Awards (the Schedule)includes the federal award activity of St. Annes Family Services and Affiliates, collectively referred toas (St. Annes) under programs of the federal government for the year ended June 30, 2022. TheSchedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal RegulationsPart 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 St.Annes, it is not intended to and does not present the financial position, changes in net assets, or cashflows of St. Annes.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate. Basis of AccountingExpenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in 2 CFR 200, Subpart E (CostPrinciples), wherein certain types of expenditures are not allowable or are limited as toreimbursement. St. Annes did not elect to use the 10% de minimis indirect cost rate allowed underthe Uniform Guidance.
St. Annes did not receive federal insurance, loans, or non-cash assistance during the year ended June 30, 2022.