Title: 1. Basis of Accounting and Presentation
Accounting Policies: St. Joseph's Center (the Center) is the reporting entity for financial statement purposes as described in Note 1 to the Center's basic financial statements. The accompanying schedule of expenditures of federal awards (the Schedule) presents the activity of all federal award programs of the Center.
Federal awards received directly from federal agencies, as well as federal awards passed through various departments of the Commonwealth of Pennsylvania are included on the Schedule.
De Minimis Rate Used: N
Rate Explanation: The Center has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Center under programs of the federal government for the year ended June 30, 2024. 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) and the Pennsylvania Department of Human Services awards. Because the Schedule presents only a selected portion of the operations of the Center, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Center.
Federal awards passed through various departments of Pennsylvania are included on the Schedule.
Title: 2. Summary of Significant Accounting Principles and Policies
Accounting Policies: St. Joseph's Center (the Center) is the reporting entity for financial statement purposes as described in Note 1 to the Center's basic financial statements. The accompanying schedule of expenditures of federal awards (the Schedule) presents the activity of all federal award programs of the Center.
Federal awards received directly from federal agencies, as well as federal awards passed through various departments of the Commonwealth of Pennsylvania are included on the Schedule.
De Minimis Rate Used: N
Rate Explanation: The Center has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
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. Pass-through entity identifying numbers are presented where available.
Title: 3. Calculation of Federal and State Share of Medical Assistance Funding
Accounting Policies: St. Joseph's Center (the Center) is the reporting entity for financial statement purposes as described in Note 1 to the Center's basic financial statements. The accompanying schedule of expenditures of federal awards (the Schedule) presents the activity of all federal award programs of the Center.
Federal awards received directly from federal agencies, as well as federal awards passed through various departments of the Commonwealth of Pennsylvania are included on the Schedule.
De Minimis Rate Used: N
Rate Explanation: The Center has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Medical Assistance Program:
ICF/ID - Scranton, Swoyersville, Hughestown $ 21,710,668
Respite 15 Minute and Companion Services 414,869
Day Program 2,012,219
Early Intervention 246,268
Respite Day Program 40,794
Behavioral Support 6,670
Supportive Living Program 423,292
Federally eligible 24,854,780
FMAP rate 54.12%
MA funds expended $ 13,451,407
Title: 4. Indirect Cost Rate
Accounting Policies: St. Joseph's Center (the Center) is the reporting entity for financial statement purposes as described in Note 1 to the Center's basic financial statements. The accompanying schedule of expenditures of federal awards (the Schedule) presents the activity of all federal award programs of the Center.
Federal awards received directly from federal agencies, as well as federal awards passed through various departments of the Commonwealth of Pennsylvania are included on the Schedule.
De Minimis Rate Used: N
Rate Explanation: The Center has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
The Center has not elected to use the 10% de minimis indirect cost rate.
Title: 5. Relationship to Basic Financial Statements
Accounting Policies: St. Joseph's Center (the Center) is the reporting entity for financial statement purposes as described in Note 1 to the Center's basic financial statements. The accompanying schedule of expenditures of federal awards (the Schedule) presents the activity of all federal award programs of the Center.
Federal awards received directly from federal agencies, as well as federal awards passed through various departments of the Commonwealth of Pennsylvania are included on the Schedule.
De Minimis Rate Used: N
Rate Explanation: The Center has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Medical Assistance Program Intermediate Care Facility/Intellectual Disability (ICF/ID) - Scranton, Swoyersville, Hughestown
Respite Day Program
Respite 15-Minute and Companion Services
Day Program
Supported Living Program
Behavioral Support
Early Intervention
Emergency Shelter Grant Program Mother Infant