Notes to SEFA
Title: Program Income
Accounting Policies: Awards expended consist of expenses determined in accordance with generally accepted accounting principles and billings on fixed price contracts. All Federal grant operations of the Council are included in the scope of the Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. The Single Audit was performed in accordance with the provisions of the OMB Uniform Guidance, (Uniform Guidance).The accrual basis of accounting is followed in the Schedule of Expenditures of Federal Awards and State Financial Assistance. Under the accrual basis, revenues are recognized when they become earned. Expenses generally are recorded when a liability is incurred.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The following programs had program income that was not included as revenues recognized in the Schedule of Expenditures of Federal Awards and State Financial Assistance:Program Title: Visiting Grant Program, Contract #: X1039679, Program Income: 900. Program Title: Ryan White Program, Contract #: CODTY, Program Income: 129,306. Total Program Income 130,206
Title: Subrecipients
Accounting Policies: Awards expended consist of expenses determined in accordance with generally accepted accounting principles and billings on fixed price contracts. All Federal grant operations of the Council are included in the scope of the Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. The Single Audit was performed in accordance with the provisions of the OMB Uniform Guidance, (Uniform Guidance).The accrual basis of accounting is followed in the Schedule of Expenditures of Federal Awards and State Financial Assistance. Under the accrual basis, revenues are recognized when they become earned. Expenses generally are recorded when a liability is incurred.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
CFDA# 14.241 Expenditures 306,500. CFDA# 93.917 Expenditures 2,278,493. CFDA# 93.778 Expenditures 1,851,700. CFDA# 93.994 Expenditures 1,492,771. CFDA# 93.870 Expenditures 1,539,898. CFDA# 93.630 Expenditures 110,600. CFDA# 93.011 Expenditures 134,337. Total 7,714,299.