Title: Basis of Presentation
Accounting Policies: The Schedule of Expenditures of Federal Awards (the Schedule) of DVRPC is presented on the accrual basis of accounting and, as is required, present expenditures of Federal Awards exclusive of local matching funds. The information in the 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 certain financial reports submitted to governmental or other funding agencies, due to those financial reports being submitted on a cash basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The Pennsylvania Department of Transportation (PennDOT) is the designated federal cognizant agency responsible for reviewing and approving Indirect Cost Allocation Plans (ICAPs)/Indirect Cost Rate Proposals (ICRPs) for the Delaware Valley Regional Planning Commission, and in accordance with the provisions of 2 CFR Part 200 Uniform Guidance. DVRPC submitted its FY 2020-2021 Indirect Cost Allocation Plan (ICAP) to PennDOT for review and approval. The ICAP submission proposed Fixed Indirect Cost Rates with Carry Forward based on fiscal year 2021 DVRPC-approved budgets. On January 10, 2020, DVRPC received the approvals from PennDOT with Fixed Rates Carry Forward for fringe and indirect costs. The approved fringe rate is 102.2% and the indirect rate is 46.5% for the effective period of July 1, 2021, and remains in effect until DVRPC develops and submits another ICRP, but not longer than permitted under Office of Management and Budget's (OMB) 2 Code of Federal Regulations (CFR) Part 200.
The Schedule of Expenditures of Federal Awards (the Schedule) of DVRPC is presented on the accrual basis of accounting and, as is required, present expenditures of Federal Awards exclusive of local matching funds. The information in the 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 certain financial reports submitted to governmental or other funding agencies, due to those financial reports being submitted on a cash basis of accounting
Title: Summary of Significant Accounting Policies
Accounting Policies: The Schedule of Expenditures of Federal Awards (the Schedule) of DVRPC is presented on the accrual basis of accounting and, as is required, present expenditures of Federal Awards exclusive of local matching funds. The information in the 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 certain financial reports submitted to governmental or other funding agencies, due to those financial reports being submitted on a cash basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The Pennsylvania Department of Transportation (PennDOT) is the designated federal cognizant agency responsible for reviewing and approving Indirect Cost Allocation Plans (ICAPs)/Indirect Cost Rate Proposals (ICRPs) for the Delaware Valley Regional Planning Commission, and in accordance with the provisions of 2 CFR Part 200 Uniform Guidance. DVRPC submitted its FY 2020-2021 Indirect Cost Allocation Plan (ICAP) to PennDOT for review and approval. The ICAP submission proposed Fixed Indirect Cost Rates with Carry Forward based on fiscal year 2021 DVRPC-approved budgets. On January 10, 2020, DVRPC received the approvals from PennDOT with Fixed Rates Carry Forward for fringe and indirect costs. The approved fringe rate is 102.2% and the indirect rate is 46.5% for the effective period of July 1, 2021, and remains in effect until DVRPC develops and submits another ICRP, but not longer than permitted under Office of Management and Budget's (OMB) 2 Code of Federal Regulations (CFR) Part 200.
Expenditures reported in 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 allowed or are limited as to reimbursement.
Title: Indirect Cost Rate
Accounting Policies: The Schedule of Expenditures of Federal Awards (the Schedule) of DVRPC is presented on the accrual basis of accounting and, as is required, present expenditures of Federal Awards exclusive of local matching funds. The information in the 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 certain financial reports submitted to governmental or other funding agencies, due to those financial reports being submitted on a cash basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The Pennsylvania Department of Transportation (PennDOT) is the designated federal cognizant agency responsible for reviewing and approving Indirect Cost Allocation Plans (ICAPs)/Indirect Cost Rate Proposals (ICRPs) for the Delaware Valley Regional Planning Commission, and in accordance with the provisions of 2 CFR Part 200 Uniform Guidance. DVRPC submitted its FY 2020-2021 Indirect Cost Allocation Plan (ICAP) to PennDOT for review and approval. The ICAP submission proposed Fixed Indirect Cost Rates with Carry Forward based on fiscal year 2021 DVRPC-approved budgets. On January 10, 2020, DVRPC received the approvals from PennDOT with Fixed Rates Carry Forward for fringe and indirect costs. The approved fringe rate is 102.2% and the indirect rate is 46.5% for the effective period of July 1, 2021, and remains in effect until DVRPC develops and submits another ICRP, but not longer than permitted under Office of Management and Budget's (OMB) 2 Code of Federal Regulations (CFR) Part 200.
The Commission has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Subrecipients
Accounting Policies: The Schedule of Expenditures of Federal Awards (the Schedule) of DVRPC is presented on the accrual basis of accounting and, as is required, present expenditures of Federal Awards exclusive of local matching funds. The information in the 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 certain financial reports submitted to governmental or other funding agencies, due to those financial reports being submitted on a cash basis of accounting.
De Minimis Rate Used: N
Rate Explanation: The Pennsylvania Department of Transportation (PennDOT) is the designated federal cognizant agency responsible for reviewing and approving Indirect Cost Allocation Plans (ICAPs)/Indirect Cost Rate Proposals (ICRPs) for the Delaware Valley Regional Planning Commission, and in accordance with the provisions of 2 CFR Part 200 Uniform Guidance. DVRPC submitted its FY 2020-2021 Indirect Cost Allocation Plan (ICAP) to PennDOT for review and approval. The ICAP submission proposed Fixed Indirect Cost Rates with Carry Forward based on fiscal year 2021 DVRPC-approved budgets. On January 10, 2020, DVRPC received the approvals from PennDOT with Fixed Rates Carry Forward for fringe and indirect costs. The approved fringe rate is 102.2% and the indirect rate is 46.5% for the effective period of July 1, 2021, and remains in effect until DVRPC develops and submits another ICRP, but not longer than permitted under Office of Management and Budget's (OMB) 2 Code of Federal Regulations (CFR) Part 200.
Of the expenditures presented in the Schedule of Expenditures of Federal Awards, the following
subrecipients reported federal expenditures in the amount shown below:
Program Title
Assistance
Listing
Number Subrecipient Name
Amount
Provided to
Subrecipient
Highway Planning and Construction 20.205 Bucks County $ 179,371
Highway Planning and Construction 20.205 Burlington County 145,947
Highway Planning and Construction 20.205 Camden County 119,515
Highway Planning and Construction 20.205 Chester County 208,228
Highway Planning and Construction 20.205 City of Camden 42,540
Highway Planning and Construction 20.205 City of Chester 17,265
Highway Planning and Construction 20.205 City of Philadelphia 233,211
Highway Planning and Construction 20.205 City of Trenton 7,922
Highway Planning and Construction 20.205 Clean Air Council 102,065
Highway Planning and Construction 20.205 Cross County Connection 70,933
Highway Planning and Construction 20.205 Delaware County 97,674
Highway Planning and Construction 20.205 Delaware County TMA 381,214
Highway Planning and Construction 20.205 Greater Mercer TMA 55,572
Highway Planning and Construction 20.205 Greater Valley Forge TMA 184,537
Highway Planning and Construction 20.205 Gloucester County 112,909
Highway Planning and Construction 20.205 Mercer County 101,415
Highway Planning and Construction 20.205 Montgomery County 182,700
Highway Planning and Construction 20.205 Mural Arts Philadelphia 17,471
Highway Planning and Construction 20.205
South Eastern Pennsylvania
Transportation Authority 231,751
Highway Planning and Construction 20.205 The Partnership TMA 281,270
Highway Planning and Construction 20.205 TMA Bucks 254,986
Highway Planning and Construction 20.205 TMA of Chester County 293,508
Highway Planning and Construction 20.205 University City District 14,000
Total Highway Planning and
Construction 3,336,004
Federal Transit Technical Studies Grants 20.505 Bucks County 70,591
Federal Transit Technical Studies Grants 20.505 Chester County 45,990
Federal Transit Technical Studies Grants 20.505 City of Philadelphia 234,036
Federal Transit Technical Studies Grants 20.505 Delaware County 72,558
Federal Transit Technical Studies Grants 20.505 Montgomery County 77,401
Total Federal Transit Technical Studies
Grants 500,576
Safe Streets and Roads for All 20.939 Bucks County 3,541
Safe Streets and Roads for All 20.939 Montgomery County 14,170
Total Safe Streets and Roads for All 17,711
$ 3,854,291