Audit 34677

Accounting Policies: NOTE A GENERALThe accompanying schedule of expenditures of federal awards presents the expenditures, for the fiscal year ended June 30, 2022, of all the federal assisted programs of Casa Protegida Julia de Burgos, Inc.NOTE B ACCOUNTING BASISThe schedule of expenditures of federal awards was prepared following the modified 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Requirements for Federal Awards (Uniform Guidance), Audits of States, Local Governments, and Non-Profit Organizations.NOTE C RELATIONSHIP TO FEDERAL FINANCIAL REPORTSAmounts reported in the accompanying Schedule of Expenditures of Federal Awards agree with the amounts reported in the related federal financial reports. However, certain federal financial reports are filed based on cash expenditures. As such, certain timing differences may exist in the recognition of revenue and expenditures between the schedule of Expenditures of Federal Awards and the federal financial reports.NOTE D FEDERAL CFDA NUMBERThe Catalog of Federal Domestic Assistance (CFDA) number is a program identification number. The first two digits identify the federal department or agency that administers the program and the last three numbers are assigned by numerical sequence according with the program name within the corresponding agency.NOTE E PASS-THROUGH GRANTORS NUMBERState or local government and private entities includes within their federal proposal award the related amount of federal awards granted to CASA JULIA, also known as pass-through awards. CASA JULIA should consider these federal funds as though they were received directly from the federal government. The Uniform Guidance requires that the schedule should include the name and the identifying number assigned for federal awards received as a subrecipient. Numbers identified as NA are not applicable or available. 18 CASA PROTEGIDA JULIA DE BURGOS, INC. NOTES TO SCHEDULE OF EXPENDITURES FEDERAL FINANCIAL ASSISTANCEFOR THE YEAR ENDED JUNE 30, 2022NOTE F RELATIONSHIP TO THE STATEMENT OF ACTIVITIES AND CHANGE IN NET ASSETSThe reconciliation of expenses in the Statement of Activities and Changes in Net Assets to the total expenditures of Federal Awards in the Schedule of Expenditures of Federal Awards is as follows:Expenses per Statement of Activities and Changes in Net Assets$ 2,268,620Less: Non-Federal Expenditures and Depreciation in FederalPrograms903,797Plus: Federal Expended Capitalized132,513 Total Expenditures of Federal Awards in the Schedule of Expenditures ofFederal Awards$ 1,497,336NOTE G MATCHING COSTSMatching costs, such as the nonfederal share of certain program costs, are not included in the accompanying Schedule.NOTE H INDIRECT COSTSThe federal expenditures reported in the accompanying schedule did not include any indirect costs as defined by the Uniform Guidance.NOTE I PASS-THROUGHNo Federal grant has been passed-through to sub-recipient. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.