Title: NOTE A - BASIS OF PRESENTATION
Accounting Policies: The schedule of expenditures of federal and state awards is presented using the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ form amounts presented in or used in the preparation of the financial statements. The amounts reported in this schedule as expenditures may differ from certain reports submitted to federal and state funding agencies due to those reports being submitted on either a cash or modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
General Information:
The supplementary schedule of expenditures of federal and state awards presents the activities of all the federal
and state financial assistance programs of George Junior Republic in Pennsylvania. All financial assistance
received directly from federal and state agencies as well as financial assistance passed through other
governmental agencies or not-for-profit organizations are included on the schedule.
Basis of Accounting:
The supplementary schedule of expenditures of federal and state awards is presented using the accrual basis of
accounting. The information in this schedule is presented in accordance with the requirements of the Uniform
Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in
the preparation of the financial statements. The amounts reported in this schedule as expenditures may differ
from certain financial reports submitted to federal and state funding agencies due to those reports being submitted
on either a cash or modified accrual basis of accounting.
Title: NOTE B - ALLOCATION OF EXPENDITURES
Accounting Policies: The schedule of expenditures of federal and state awards is presented using the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ form amounts presented in or used in the preparation of the financial statements. The amounts reported in this schedule as expenditures may differ from certain reports submitted to federal and state funding agencies due to those reports being submitted on either a cash or modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
During the year, funds are received from the various counties on a reimbursement basis based on census data and
approved billing rates and are not identified by Assistance Listing number. At year end, these counties provide the
Organization with revenue information by Assistance Listing number. Consequently, for purposes of the schedule
of expenditures of federal and state awards, expenditures were allocated to the various counties based on revenue
received. Below is a summary of the counties that provided the Organization with revenue by Assistance Listing
number.
See the Notes to the Schedule of Expenditures of Federal and State Awards for chart/table.
The counties did not provide revenue information by Assistance Listing number for revenues totaling
$10,743,839 for the year ended June 30, 2024. Therefore, revenue totaling $10,743,839 was assumed to be
federal monies and included in Assistance Listing Program No. 93.658 for the purpose of the schedule of
expenditures of federal and state awards.
Title: NOTE C - IDENTIFYING NUMBER ASSIGNED BY PASS-THROUGH ENTITIES
Accounting Policies: The schedule of expenditures of federal and state awards is presented using the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ form amounts presented in or used in the preparation of the financial statements. The amounts reported in this schedule as expenditures may differ from certain reports submitted to federal and state funding agencies due to those reports being submitted on either a cash or modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The Uniform Guidance requires that the identifying number assigned by pass-through entities be included on the
schedule of expenditures of federal and state awards. The counties do not assign an identifying number to their
contracts with the Organization. Therefore, there is no identifying number included on the schedule of
expenditures of federal and state awards.
Title: NOTE D - FOOD DISTRIBUTION
Accounting Policies: The schedule of expenditures of federal and state awards is presented using the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ form amounts presented in or used in the preparation of the financial statements. The amounts reported in this schedule as expenditures may differ from certain reports submitted to federal and state funding agencies due to those reports being submitted on either a cash or modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Nonmonetary assistance is reported in the schedule of expenditures of federal and state awards at the fair market
value of the commodities received and disbursed.
Title: NOTE E - INDIRECT COST RATE
Accounting Policies: The schedule of expenditures of federal and state awards is presented using the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ form amounts presented in or used in the preparation of the financial statements. The amounts reported in this schedule as expenditures may differ from certain reports submitted to federal and state funding agencies due to those reports being submitted on either a cash or modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
George Junior Republic in Pennsylvania has elected not to use the 10-percent de minimis indirect cost rate
allowed under the Uniform Guidance.
Title: NOTE F - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Accounting Policies: The schedule of expenditures of federal and state awards is presented using the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ form amounts presented in or used in the preparation of the financial statements. The amounts reported in this schedule as expenditures may differ from certain reports submitted to federal and state funding agencies due to those reports being submitted on either a cash or modified accrual basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are
recognized following the cost principles contained in the Uniform Guidance, wherein certain types of
expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this
schedule may differ from amounts presented in, or used in the preparation of the basic financial statements.
Because the schedule presents only a select portion of the operations of the Organization, it is not intended to, and
does not present the financial position, changes in net assets, or cash flows of the Organization.