Audit 3453

Title: EXTENSIVE COMPLIANCE TEST Accounting Policies: The Schedule of Expenditures of Federal Awards has been prepared on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Family Services Incorporated has not elected to use the 10% de minimis indirect cost rate An extensive compliance test, as required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), was performed on the Emergency Solutions Grant Program and Social Services Block Grant, which represents 21 % of the total expenditures reflected on the Schedule of Expenditures of Federal Awards. The 20% test for a low-risk auditee was satisfied as follows: Family Violence Prevention and Services/Discretionary 93.592 $7,058; Basic Center Grant 93.623 $196,307; Social Services Block Grant 93.667 $209,294; Family Violence Prevention and Services/Domestic Violence Shelter and Support Services 93.671 $36,430; Preventative Health and Health Services Block Grant 93.991 $1,983; Community Development Block Grant/Entitlement Grants 14.218 $287,678; Community Development Block Grant/State's Program 14.228 $266,724; Emergency Solutions Grant Program 14.231 $124,958; Continuum of Care Program 14.267 $82,352; Sexual Assault Services Formula Program 16.017 $11,389; Crime Victim Assistance 16.575 $284,361; Emergency Food and Shelter National Board Program 97.024 $69,463; Emergency Food Assistance Program (Food Commodities) 10.569 $4,930 totals $1,582,927 x 20% equals $316,585 Minimum Amount Which Must Be Tested. The Emergency Solutions Grant Program and the Social Services Block Grant exceed $316,585, and, therefore, represent the only programs to which the specific compliance requirements were applied.