Title: CACFP MEAL REIMBURSEMENTS
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Community Action Planning Council of Jefferson County, Inc. (Community Action Planning Council). Community Action Planning Council's reporting entity is defined in Note 1 of the financial statements. The accompanying Schedule of Expenditures of Federal Awards has been prepared as required under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance). The purpose of the schedule is to present a summary of federal award programs for which Community Action Planning Council received funding during the year ended September 30, 2024 using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America. For purposes of the schedule, federal awards include any assistance provided by a federal agency directly or indirectly in the form of grants, contracts, cooperative agreements, direct appropriations loans and loan guarantees, and other noncash assistance. Because the schedule presents only a selected portion of the activities of the Community Action Planning Council, it is not intended to, and does not, present the financial position, changes in net assets or cash flows of the Community Action Planning Council. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: Indirect costs may be included in the reported expenditures, to the extent they are included in the federal financial reports used as the source for the data presented. Matching costs (the Agency’s share of certain program costs) are not included in the reported expenditures. The Agency has not elected to use the 10 percent de minimis cost rate as covered in CFR200.414 Indirect (F&A) costs.
As a sponsoring organization for the Child and Adult Care Food Program (CACFP), Community Action Planning Council made meal reimbursements to childcare providers. Total meal reimbursements of $646,452 were made for the year ended September 30, 2024.
Title: LOCAL MATCH
Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Community Action Planning Council of Jefferson County, Inc. (Community Action Planning Council). Community Action Planning Council's reporting entity is defined in Note 1 of the financial statements. The accompanying Schedule of Expenditures of Federal Awards has been prepared as required under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance). The purpose of the schedule is to present a summary of federal award programs for which Community Action Planning Council received funding during the year ended September 30, 2024 using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America. For purposes of the schedule, federal awards include any assistance provided by a federal agency directly or indirectly in the form of grants, contracts, cooperative agreements, direct appropriations loans and loan guarantees, and other noncash assistance. Because the schedule presents only a selected portion of the activities of the Community Action Planning Council, it is not intended to, and does not, present the financial position, changes in net assets or cash flows of the Community Action Planning Council. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements.
De Minimis Rate Used: N
Rate Explanation: Indirect costs may be included in the reported expenditures, to the extent they are included in the federal financial reports used as the source for the data presented. Matching costs (the Agency’s share of certain program costs) are not included in the reported expenditures. The Agency has not elected to use the 10 percent de minimis cost rate as covered in CFR200.414 Indirect (F&A) costs.
A non-federal matching share equal to 20% of the total costs of the program is a statutory requirement of the Head Start Act. Community Action Planning Council had total non-federal matching donations in the form of volunteer time, professional services, cash, and donated assets of $983,568 for the year ended September 30, 2024 for the Head Start Program.