Notes to SEFA
Title: Amounts passed to subrecipients
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Respective Solutions Group, Inc. and is presented on the accrual basis of accounting. 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Center for Youth and Community Development did not provide federal awards to subrecipients during the year ended June 30, 2024.
Title: MAJOR PROGRAM DETERMINATION
Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Respective Solutions Group, Inc. and is presented on the accrual basis of accounting. 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The major federal award programs selected for testing as determined by the auditor on a risk-based approach are as follows:
Programs AL # Expenditures
Twenty-First Century Community Learning Centers (Cohort 10)
84.287C
$ 543,231
Total federal expenditures selected for testing $ 543,231
Total federal expenditures $ 853,934
Percentage of total federal expenditures tested 63.62%
Percentage of total federal expenditures required to be tested 20.00%